Share-based payment arrangements can take many forms and the accounting under IFRS 2 Share-based Payment can vary significantly depending on whether the arrangement is liability or equity classified. In this CPE-eligible eLearning course (1.5 CPE), you will learn how to recognize compensation expense, including understanding the impact of different conditions on recognition. An introduction to other areas related to the accounting for share-based payment arrangements under IFRS 2 such as modifications, cancellations, settlements, replacements, arrangements with non-employees, and group share-based payment arrangement will also be provided.