ACCA - The global body for professional accountants

Course overview

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


Key information

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs


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BPP is a leading provider of online technical CPD for accounting professionals. They provide this course and outline.

COST DETAILS

12 months access 30 GBP (exc. VAT)

BOOKING DETAILS

Book online with BPP

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Location


Online

Agenda


Date: Ongoing
Duration: 1 hour