IFRS - share based payments

Event type: Mastercourse

This course is being withdrawn from the open access programme.

Contact inhousetraining@cimaglobal.com to discuss running this course in-house.

Alternatively, view the other Financial reporting courses available open access.

 

All but the smallest of entities in the UK now need to apply either IFRS 2 or FRS 20 on share based payments.

What you can gain

This course will help you understand the standards and the rationale behind the approach adopted. It will also look at some of the option pricing models that underpin the approach adopted, helping you to understand how they work and how the variables you input into them can have a direct impact on your financial statements.

Outline

  • the objectives and scope of IFRS 2 and FRS 20
  • option pricing models
  • equity settled and cash settled share based payments
  • hybrid schemes
  • deferred tax implications
  • other complications
  • disclosure requirements
  • group and treasury share transactions.
CIMA Mastercourses held in partnership with BPP 

Find out more
If you have any queries please email or phone us on +44 (0)845 026 4722.

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