Financial reporting specialist and lecturer Adam Deller explains the basic principles of IFRS 2, Share-based Payment, in this short video.

This is the second in a new series setting out the fundamentals of some of the trickier financial reporting concepts. See also ‘The fundamentals of IAS 36’.

Future topics to be covered in later episodes are IAS 19, Pensions, and IAS 10, Events After the Reporting Period.