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:

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

This module is available as part of the UK GAAP Library.

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