This online module will cover accounting for share-based payments under IFRS in accounting, with information on UK GAAP, deferred tax and settlement alternatives.
On completion of this online course, you will gain an understanding of:
- how UK GAAP compares to IFRS in this area
- equity-settled share-based payments
- cash-settled share-based payments
- settlement alternatives
- the 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.