IFRS Masterclass: Share-Based Payments + Mineral Resources

This comprehensive masterclass brings together two critical areas of financial reporting—share-based payments and the exploration and evaluation of mineral resources—to equip finance professionals with the deep technical expertise required for accurate, compliant, and transparent accounting in complex business environments.

The first part of the course explores the full landscape of share-based payment arrangements. You'll develop a strong command of equity-settled and cash-settled transactions, including how to recognize services received, determine fair value at grant date, and handle vesting conditions and modifications. Special attention is given to situations involving reload features, employee tax obligations with net settlement provisions, and compound arrangements where either cash or equity may be used for settlement. You'll also learn how to handle group-level share-based arrangements and the intricate disclosure requirements that apply to such transactions, ensuring that financial statements remain clear, comparable, and compliant.

The second part of the course focuses on accounting for the exploration and evaluation of mineral resources. Designed for professionals working in extractive industries, this section guides you through the recognition and measurement of exploration assets, classification of those assets as tangible or intangible, and the assessment of impairment. You'll understand how to evaluate accounting policy changes during the exploratory phase and how to navigate pre-reclassification requirements. Disclosure practices are also covered in depth, along with considerations for enhancing the reliability and relevance of financial statements in the context of high-risk, capital-intensive exploration projects.

By the end of this integrated course, you will have the knowledge and confidence to apply complex accounting standards in both corporate and extractive industry contexts. Whether managing long-term employee incentive plans or capitalizing early-stage resource expenditures, you'll be fully prepared to deliver high-quality financial reporting that meets the demands of both regulators and stakeholders.