Section outline

  • Aim of the topic

    This unit aims to equip students with skills necessary for reporting the share-based payment transactions in the company’s financial statements

    Learning outcomes of the topic

    At the end of this topic, you will be able to:

    1. Understand the conceptual nature of share-based payment transactions and accounting problem;

    2. Apply the rules for measurement and recognition of share-based payment transactions;

    3. Report share-based payments in the financial statements.

    What should students do?

    E-tivity 6.1. ; E-tivity 6.2. ; E-tivity 6.3.

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