IFRS – Share based payments

Online course
£35 + VAT

Online course

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This online module will cover accounting for share-based payments under International Financial Reporting Standards.

What you will learn

  1. Understand how UK GAAP compares to IFRS in this area.
  2. Consider equity‑settled share‑based payments and cash‑settled share‑based payments.
  3. Understand the terminology relating to this area.
  4. Examine settlement alternatives, the treatment of modifications, cancellations, and settlements.
  5. Review the implications for deferred tax in this area.
  6. Learn the key disclosures that are required in the financial statements.
  7. Consider how group share‑based payment transactions should be treated in the individual companies' financial statements and the consolidated financial statements.

Who should attend

Financial reporting professionals who have a good working knowledge of the basics of IFRS

View full event details


  • Differences between UK GAAP and IFRS in this area
  • Equity-settled share-based payments
  • Cash-settled share-based payments
  • Settlement alternatives
  • Modifications, cancellations & settlements
  • Deferred tax
  • Disclosures
  • Group share-based payment transactions


Online course


Tel: 0330 060 3303
Email: ldicas@bpp.com


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