This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

IFRS 2 Share-based Payments deals with transactions settled either by issuing equity instruments of the entity to the supplier (including employees) of goods or services to the entity (equity-settled share-based payments), or payments in cash or other assets for amounts that are based on the value of the equity instruments of the entity (cash-settled share-based payments).

IAS 19 Employee benefits on the other hand deals with all forms of consideration given by an entity in exchange for services provided by employees or for termination of employment. They include such benefits provided directly to employees and to their dependants or beneficiaries. This standard deals with all employee benefits except those to which IFRS 2 applies.

The session will deal with the recognition and measurement of equity- and cash-settled share-based payments and their financial reporting implications in an entity’s financial statements, and will discuss the accounting for the most common forms of employee benefits.

Target Audience:

The session is aimed for accounting professionals and financial controllers.

Learning Outcomes:

By the end of the session participants will be familiar with the key concepts set out in IFRS 2 and IAS 19.

Prerequisites:

Basic knowledge on share based payments and employee benefits would be beneficial.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 2 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Trainer:

Aaron Joseph Grixti, Advisor, Corporate Accounting Advisory Services, KPMG Malta

Aaron holds the role of an Advisor within the Corporate Accounting Advisory Services (CAAS) team in Malta, providing technical advice and assistance to clients in achieving compliance with accounting standards. Following a two-year period as a trainee with KPMG Malta, Aaron joined the AAS team on a full-time basis in July 2022, after completing the Master in Accountancy Degree at the University of Malta. He provides technical advice to clients operating in diverse industries. Aaron has also been involved in the preparation of financial statements for multiple clients across different industries such as tourism and hospitality, aviation, and gaming.

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