IFRS - share based payments

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

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.

The speaker will be drawn from a pool of subject specialists who are qualified professionals. Having worked for leading organisations they will bring their subject to life by relating the course content to real life case studies.

• 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.

The course will start at 9.00am and end at 12.15pm. Refreshments are provided.

3 CPD hours (where applicable)

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

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