UK GAAP - Share Based Payments
This module forms part of Mercia's UK GAAP Library, and covers an in-depth look at the requirements of Section 26 that sets out how to account for a share-based payment transaction.
Course outline:
This module is available as part of the UK GAAP Library or can be booked as an individual course.
An in-depth look at the requirements of Section 26 that sets out how to account for a share-based payment transaction.
This course covers:
- Scope and Definitions
- Equity-Settled Versus Cash-Settled SBPs
- Equity-Settled SBP: Measurement and Accounting
- Equity-Settled SBP: Conditional Grant of Equity Instruments
- Equity-Settled SBP: Cancellations and Modifications
- Cash-Settled SBP
- Group Accounting
CPD Hours: 2
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