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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)

Register now

You will be required to login using your membership number and password.

Last updated: 1 Apr 2014