Skip to content

IFRS - share based payments

BPP Professional Education

Summary

Price
£42 inc VAT
Study method
Online
Duration
Self-paced
Qualification
No formal qualification
CPD
1 CPD hours / points
CPD What's this?

Overview

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

CPD

1 CPD hours / points
Accredited by The CPD Certification Service

Description

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

Questions and answers

Currently there are no Q&As for this course. Be the first to ask a question.

Ask a question

Reviews

Currently there are no reviews for this course. Be the first to leave a review.

Leave a review

Legal information

This course is advertised on reed.co.uk by the Course Provider, whose terms and conditions apply. Purchases are made directly from the Course Provider, and as such, content and materials are supplied by the Course Provider directly. Reed is acting as agent and not reseller in relation to this course. Reed's only responsibility is to facilitate your payment for the course. It is your responsibility to review and agree to the Course Provider's terms and conditions and satisfy yourself as to the suitability of the course you intend to purchase. Reed will not have any responsibility for the content of the course and/or associated materials.

FAQs

Study method describes the format in which the course will be delivered. At Reed Courses, courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.

CPD stands for Continuing Professional Development. If you work in certain professions or for certain companies, your employer may require you to complete a number of CPD hours or points, per year. You can find a range of CPD courses on Reed Courses, many of which can be completed online.

A regulated qualification is delivered by a learning institution which is regulated by a government body. In England, the government body which regulates courses is Ofqual. Ofqual regulated qualifications sit on the Regulated Qualifications Framework (RQF), which can help students understand how different qualifications in different fields compare to each other. The framework also helps students to understand what qualifications they need to progress towards a higher learning goal, such as a university degree or equivalent higher education award.

An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification - however, the student can usually purchase a certificate showing the awarding body's logo if they wish. Certain awarding bodies - such as Quality Licence Scheme and TQUK - have developed endorsement schemes as a way to help students select the best skills based courses for them.
View all
Similar subjects: Finance, Accounting and finance
Related searches: Online courses