Share-based payments are increasingly being used to remunerate directors, management, and staff. Such payments are also made for goods and services. The measurement and disclosure can often be complex. This session will explain the requirements and issues with AASB 2/IFRS 2 Share-based Payment, AASB 119/IAS 19 Employee Benefits and remuneration reporting under the Corporations Act.
The session will cover:
- What is a share-based payment transaction and types?
- Recognition of SBP
- Equity-settled SBP transactions
- Cash-settled SBP transactions
- Provision of loans to employees to purchase shares
- SBP transactions among group entities
- Disclosures
- Interaction with employee-benefits standard, and
- Principles and issues with the remuneration report.
