Employee Benefits and Share-Based Payments

General information Programme Date & participation Location

IFRS Master Class Module 4

Module 4 covers the following topics:

  • IFRS 2 Share-based payment
  • IAS 19 Employee Benefits

For whom?

The IFRS Masterclass is intended for professionals with a background in finance having a responsibility in the accounting, reporting and/or controlling area. Basic accounting knowledge and experience is required to use the knowledge offered during this Masterclass to its utmost.

Why is this training relevant?

The IFRS Masterclass is relevant to finance employees of companies reporting (or planning to report) under IFRS.

Who are the trainers?

The trainers are professionals and members of the PwC Accounting and Valuation Advisory Services (AVAS) group who use the IFRS standards assisting clients with IFRS transitions and/or complex IFRS accounting topics on a daily basis.


13:30 Introduction
13:40 Objective and scope of IAS 19
13:45 Short-term employee benefits
13:55 Post-employement benefits
14:45 Long-term employee benefits
14:50 Termination benefits
15:15 Disclosures IAS
15:20 Recent and expected developments
15:25 Key differences IAS 19 and NL GAAP
15:30 What is a share-based payment?
15:40 Determince whether in scope of IFRS 2
15:45 Classify award
16:25 Measure award
16:55 Accounting entries
17:25 Hot topics
17:50 Key differences IFRS 2 and NL GAAP
18:00 Conclusion


  • 17 April 2014

PE Points

Attending an individual module earns Auditors and Controllers 4 PE points. You will receive a certificate after attending the training.


The price for attending an individual module amounts to € 475,- excluding VAT.
This amount includes course material and lunch.

The price for the full IFRS Masterclass amounts to € 3.450,- excluding VAT.


Would you like to register to one of these trainings? Please send us your application one month ahead of the training outset. In case you wish to register after the deadline has passed, please contact us by telephone.


  • Kantoor PricewaterhouseCoopers Amsterdam

    Thomas R. Malthusstraat 5

    1066 JR Amsterdam