Share-based payment - IFRS 2

This course is intended to give an overview of the key principles of IFRS2 Share based payment.

It will help you identify when you need to apply the standard as well as what are the main principles that may impact your business.

It shall be noted that this standard often concerns remuneration of specific employees and service providers like key management personnel and strategic advisors.

20 May 2021 (ENG) - 10am-12pm

Price: 300.00 €

Duration: 2h

Language: English

Number of participants: 20


By the end of this training, the participants will be able to:

  • Understand the main principles incorporated by the standard and when they need to be applied;
  • Identify high-level the accounting treatment of the key principles incorporated by the standard.


  • Overview;
  • Objective and scope;
  • Classification;
  • Measurement;
  • Group/subsidiary considerations;
  • Disclosure requirements;
  • Practical examples.

Target audience

  • Accounting managers and those professionals who deal with remuneration including the one of the key management personnel and of strategic advisors;
  • Financial controllers.

Our lead experts

This training is coordinated by Marc Minet, head partner of IFRS Learning Solution of PwC Luxembourg. The training will be animated by partners, directors, senior managers or managers of PwC Luxembourg daily involved in the implementation of the IFRS framework.

Marc Minet is the IFRS leader for PwC Luxembourg and is partner in the Assurance Practice. He has over 20 years experience in serving financial and multinational institutions providing audit and advisory services. From 2004 to 2006, Marc Minet was part of the PwC Global Accounting and Consulting Services (GACS) central team in London as a partner specialised in accounting for financial instruments under IFRS.

Back to Luxembourg, he continues to audit and advise groups reporting under IFRS. His experience includes the audit of listed international groups preparing consolidated financial statements under IFRS, capital market transactions (IPO, bond offerings), IFRS conversions, accounting advices and training solutions.

He is member of several PwC International IFRS working groups: GACS, Financial Instruments Topical Team (FITT), Corporate Treasury Technical Committee (CTTC) and Asset Management International Accounting Group (AM IAG).

Marc Minet graduated from HEC-University of Liège-Belgium. He is a qualified “Réviseur d’entreprises agréé” and “Expert Comptable” in Luxembourg. Since 2004, Marc Minet has been teaching courses on IFRS and he is an author or co-author of various publications about IFRS, including the PwC Manual of Accounting.

Contact us

Contact details

PwC's Academy, Crystal Park Building, PwC Luxembourg

Tel: +352 49 48 48 4040

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