This online module will cover accounting for share-based payments under international financial reporting standards.
By the end of this online module you will gain a good understanding of:
- how UK GAAP compares to IFRS in this area
- equity-settled share-based payments
- cash-settled share-based payments
- settlement alternatives
- treatment of modifications, cancellations and settlements
- the implication of deferred tax
- key disclosures required in financial statements
- how group share-based payment transactions should be treated.
Course description provided by BPP.
Duration: 1 hour
Cost: £30 (exc VAT)