IFRS – Share based payments
This online module will cover accounting for share-based payments under International Financial Reporting Standards.
What you will learn
- Understand how UK GAAP compares to IFRS in this area.
- Consider equity‑settled share‑based payments and cash‑settled share‑based payments.
- Understand the terminology relating to this area.
- Examine settlement alternatives, the treatment of modifications, cancellations, and settlements.
- Review the implications for deferred tax in this area.
- Learn the key disclosures that are required in the financial statements.
- 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
- Group share-based payment transactions
Tel: 0330 060 3303