IFRS - share based payments (ICAS)


This course will cover accounting for share-based payments under International Financial Reporting Standards.

Learning Outcomes:

On completion of this course you will have a good understanding of:

  • How UK GAAP compares to IFRS in this area
  • Equity-settled share-based payments
  • Cash-settled share-based payments
  • Settlement alternatives
  • 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

Authored by: Sonali Bricola ACA

Sonali specialises in financial reporting, in particular IFRS and UK GAAP. Having worked for Horwath Clark Whitehill in the audit department and assisting with the new joiners training, Sonali decided to join Kaplan as an ACA exam-based trainer. During her time at Kaplan, Sonali spent a lot of time teaching financial reporting. She left Kaplan to join Henderson Global Investors as their senior management accountant, to gain hands-on industry experience. She continued to be involved with reporting as she was also responsible for a set of consolidated accounts.

A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £35.00 (excludes VAT)