| Information | This refresher course provides training in the background scope and principles under IFRS 2 Share-based Payment and the application of this Standard. Topics covered include the accounting treatment for equity-settled and cash-settled share-based payment transactions the difference in accounting treatment for market and non-market vesting conditions the modification of share-based payment arrangements and the accounting treatment at the time a transaction is settled after the vesting date as well as some practical considerations. |
