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All about IFRS 2 Share Based Payments (equity settled share based payments) - part 1

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Manage episode 319893112 series 3263807
Content provided by Tom Clendon SBR online lecturer. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Tom Clendon SBR online lecturer or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

IFRS 2 is sometimes thought of as a tricky standard. In this edition of the podcast we explore the nature of equity settled share based payments that are issued to staff (basically options). By understanding why they are issued will help us understand the required accounting treatment. Towards the end of the podcast I explain (briefly) the interaction of this standard with the preparation of a cash flow statement using the indirect method and the deferred tax implications! I hope you enjoy the episode.

  continue reading

79 episodes

Artwork
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Manage episode 319893112 series 3263807
Content provided by Tom Clendon SBR online lecturer. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Tom Clendon SBR online lecturer or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

IFRS 2 is sometimes thought of as a tricky standard. In this edition of the podcast we explore the nature of equity settled share based payments that are issued to staff (basically options). By understanding why they are issued will help us understand the required accounting treatment. Towards the end of the podcast I explain (briefly) the interaction of this standard with the preparation of a cash flow statement using the indirect method and the deferred tax implications! I hope you enjoy the episode.

  continue reading

79 episodes

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