IFRS 2 Share-based Payment summary - still applies in 2024

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Visit our website for great discussion with many practical advices on this standard.
This is just the short executive summary of IFRS 2 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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#IFRS2 #IFRS #ifrsaccounting

Пікірлер: 28

  • @CPDbox
    @CPDbox Жыл бұрын

    Thanks for watching! Let’s connect: *Newsletter: www.cpdbox.com/ *LinkedIn: www.linkedin.com/in/silviamahutova/ *Instagram: instagram.com/cpdbox/

  • @Rodrigop568
    @Rodrigop5682 жыл бұрын

    That was incredibly well explained and simplified! Thank you for taking the time and making our lives a little easier!

  • @bhargavisweety9525
    @bhargavisweety95252 жыл бұрын

    Such detailed explanation!!! So good

  • @ahmadhassan7092
    @ahmadhassan70922 жыл бұрын

    Fantastic, bundle of appreciation fot that summarised knowledge

  • @energizett
    @energizett3 жыл бұрын

    Nice summary. Very informative . Thanks a lot for your support👍

  • @kelvin7066
    @kelvin7066 Жыл бұрын

    Your explanation is excellent!!!!

  • @adhamm5503
    @adhamm5503 Жыл бұрын

    That was very informative. Thank you

  • @classmore1117
    @classmore11172 жыл бұрын

    Hi thanks for your explanation. Just wanted to check what will be the treatment for employee moving from legal entity to other legal entity with in same corporate. Whether SBP Expense amortized so far will be taken up in new legal entity or it would be prospective amortization.

  • @edreaneergino8232
    @edreaneergino82323 жыл бұрын

    Thank you!

  • @anonymousaccount3414
    @anonymousaccount34143 жыл бұрын

    Hi! Thanks for your explanation! I was trying to understand SBC for Elon Musk. I see SB&C being part of the operating expenses. Why the booked SBC is so low despite Tesla stock price is so high and many tranches of the SBC is being vested? Any kind soul can explain this to me Thanks in advance.

  • @bkkb7117
    @bkkb71172 жыл бұрын

    Thank you !!

  • @chinthakasilva2240
    @chinthakasilva22403 жыл бұрын

    Thank you

  • @biefabodisere2913
    @biefabodisere29139 ай бұрын

    Short and very detailed

  • @mustefausman6186
    @mustefausman61867 ай бұрын

    Wow wow it very short notes and helpful thanks

  • @faridPQ
    @faridPQ3 жыл бұрын

    Will you please answer to the following question? Company A has issued equity shares to the Company B against the use of Brand Name (or say goodwill of Company B?. As the issue of shares happened, Company A became the subsidiary of the Company B? What would be the accounting entry? Will it be treated under IFRS 2?

  • @ndifelaniselaelo2407

    @ndifelaniselaelo2407

    3 жыл бұрын

    If we can prove that the transaction is not part of IFRS 3 business combination (exception in par5 of IFRS 2), then it would fall under IFRS 2 and the accounting entries would look like this: Company A Dr Right of use asset (brand name) IFRS 16 Cr Equity (IFRS 2)

  • @AZAMAN-xi3ge
    @AZAMAN-xi3ge3 ай бұрын

    Nice discation

  • @shivamdev9961
    @shivamdev9961 Жыл бұрын

    Where can we get these short notes?

  • @MrJusviv
    @MrJusviv3 жыл бұрын

    So if within a cash settled payment scheme the shares are vested for 3 years and remeasured every year then what is the recognition on balance sheet and on profit and loss?

  • @chibuzookoye8019

    @chibuzookoye8019

    3 жыл бұрын

    Dr Expenses Cr Liabilities

  • @cadeepakrastogi9876

    @cadeepakrastogi9876

    3 жыл бұрын

    @@chibuzookoye8019 Employee Benefits Expense Dr. To Share-Based Payment Liability @FV

  • @dinaraquliyeva3895
    @dinaraquliyeva38953 жыл бұрын

    Does the Credit side go to OCI which is a separate Financial statement ?

  • @hdm43rd26

    @hdm43rd26

    2 жыл бұрын

    OCI is the second part of a P/L Statement. Its not a separate statement bot forms part of "other Comprehensive Income" Section of the P/L Statement.

  • @erdogangursum.
    @erdogangursum.7 ай бұрын

    Galatoomi Thanks so much

  • @hamzabangash3579
    @hamzabangash35794 ай бұрын

    thanks mam it was helppful life would be very easy if i had a wife like u in my life

  • @CPDbox

    @CPDbox

    3 ай бұрын

    I highly doubt that :D but thank you!

  • @user-lw4jw7tp2k
    @user-lw4jw7tp2k2 жыл бұрын

    هل يمكن ترجمته للعربية ؟

  • @iamindian1804
    @iamindian18042 жыл бұрын

    Is this company legal or illegal