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Share-based Payment


            Prescribed Study Material




            • Chapter on share-based payment in Descriptive


                Accounting, 20th edition.



            • IFRS 2 Share-based Payment.


                    • IFRS 2 is examinable at level 3 except for the following:


                    • Level 2: Valuation of options (IFRS 2.B1-.B41).


                    • Level 1: Share-based payment transactions in which the

                       terms of the arrangement provide the counterparty with a


                       choice of settlement (IFRS 2.35-.40).


            • FRG 2. Accounting for Black Economic Empowerment


                (BEE) Transactions (level 3).


                    • Included in the SAICA Handbook, Volume 2B – Audit


                       Standards; SAICA and IRBA Content.

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