This online module will cover accounting for share-based payments under IFRS® Standards 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 Standards 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.

BPP is a leading provider of online technical CPD for accounting professionals. 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.