April 2015
Intermediate to advanced
546 pages
17h 36m
English
Share-based payment arrangements have become increasingly common over the last few years in order to remunerate directors and employees. Share-based payment transactions can also be used as consideration to third parties (for example, settling a liability in the form of shares or share options). Section 26 Share-based Payment of FRS 102 deals with the accounting and disclosure requirements relating to share-based payment transactions. The section covers the following share-based payment arrangements: