UK GAAP - Share Based Payments

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

This module is part of the UK GAAP Library or can be booked as an individual course. To book the full library click here.