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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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