Acquire the fundamentals
Target audience
- Consolideurs
- Experts comptables, Commissaires aux comptes
- Membres du département des Ressources Humaines
- Responsables financiers, consolidation et comptables
0.5 day
Virtual Classroom
Online training - Payment accounting
Prerequisites
Prerequisites: no prior knowledge required.
Materials: training materials and the link to the virtual classroom are provided the day before the course.
Objectives - Accounting online training
◗ Applying the key accounting principles relating to share-based compensation
◗ Compare the main differences between IFRS and French standards
◗ Constitute the entry point for the "Accounting for share-based payments - Level 2" training course [FHCST2].
◗ Evaluate the financial consequences of different types of plans on financial statements to anticipate accounting impacts
Online training program in share-based payment accounting
◗ Introduction to share-based compensation plans
- Different types of plans and their main features
- Key dates in a share-based plan (grant date, vesting period...)
exercise date...)
✔ UNDERSTANDING | Concrete illustrations of different forms of payments
share-based payments
◗ Accounting treatment under IFRS 2
- Distinction between cash-settled and equity-settled plans and impact of classification on accounting treatment
impact of classification on accounting treatment
- Principles of initial and subsequent valuation of options granted and main
difficulties encountered
- Typology of vesting conditions and impact on the valuation and
and recognition of plans
- Main differences with the treatment under French rules
✔ APPLY | Case study: calculating the income statement and balance sheet impacts
of an equity-settled plan and a cash-settled plan under IFRS.
✔ ASSESS | Quiz on the approach under IFRS and French GAAP
Teaching and assessment methods
Distance learning:
- Three visuals: video presenter, presentation, virtual flip chart
- Interactive quizzes
- 6 participants maximum
Before: self-assessment quiz
During the session: presentation of the main principles, practical implications and case studies, examples drawn from recent financial statements. Case studies and interactive
interactive quizzes to ensure knowledge acquisition.
After : documentary contributions. The trainer is available at the end of the course to answer any questions relating to the training.
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Price
740 EXCLUDING VAT
Testimonials
Online training - Payment accounting
Online training - Payment accounting
Online training - Payment accounting
Jonathan C.
Company
Training