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Description

IFRS 9 and IFRS 2: Classifying Liabilities, Measuring and Accounting for Share Plans

One day to draw the line between debt and equity and to master the cost of share-based plans

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

A convertible bond, a preference share carrying a redemption clause, a blocked shareholder current account: the classification between financial liability and equity changes the level of gearing reported and the ratios communicated to the market. Share award plans raise a further difficulty, with the spreading of the expense and the monitoring of vesting conditions.

This 7-hour programme provides an in-depth review of two standards that are often dealt with under closing-period pressure. Participants classify real hybrid instruments, measure liabilities at amortised cost, address debt modifications, then account for a share award plan from the first reporting period through to settlement.

Learning objectives

  • Classify an instrument as either a financial liability or an equity instrument
  • Measure a financial liability at amortised cost and track its effective interest rate
  • Address compound instruments, debt modifications and derecognition
  • Distinguish equity-settled share-based payments from cash-settled ones
  • Spread the expense of a share award plan according to vesting conditions
  • Prepare the required disclosures on these instruments

What makes this programme different

Real hybrid instruments classified, discussed and argued as a group
Journal entries recorded for a share award plan tracked through to settlement
A comparative treatment of equity-settled and cash-settled plans

Programme

1Classifying and Measuring Financial Liabilities

The boundary between debt and equity

  • Criteria distinguishing a liability from an equity instrument
  • The case of preference shares and redemption clauses
  • Initial measurement and transaction costs
  • Subsequent measurement at amortised cost and the effective interest rate

2Addressing Complex Debt Situations

Compound instruments, modifications and derecognition

  • Separating the components of a convertible bond
  • Renegotiating a borrowing and assessing whether the change is substantial
  • Treatment of covenants and reclassification as current
  • Derecognition and the resulting gain or loss

3Accounting for Share-Based Payments

Plans, vesting conditions and disclosures

  • Distinguishing equity-settled plans from cash-settled plans
  • Market conditions and non-market conditions
  • Spreading the expense over the vesting period
  • Modification, cancellation and settlement of the plan

Who is it for

Consolidation managers, IFRS accountants, auditors and financial controllers in groups applying international standards.

Prerequisites

Knowledge of the general principles of IFRS and of consolidation mechanics.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.