UK GAAP 2019

Chapter 23Share-based payment

• 1 INTRODUCTION
  • 1.1 Background
  • 1.2 Scope of Chapter 23 and referencing convention
  • 1.3 Overview of accounting approach
    • 1.3.1 Classification differences between share-based payments and financial instruments
• 2 COMPARISON BETWEEN SECTION 26 AND IFRS
  • 2.1 Scope
    • 2.1.1 Definitions and transactions within scope
  • 2.2 Recognition
    • 2.2.1 Accounting after vesting date
  • 2.3 Measurement of equity-settled share-based payment transactions
    • 2.3.1 Non-vesting conditions
    • 2.3.2 Employees and others providing similar services
    • 2.3.3 Valuation methodology
    • 2.3.4 Awards where fair value cannot be measured reliably
    • 2.3.5 Cancellation of awards
    • 2.3.6 Settlement of awards
    • 2.3.7 Replacement awards following a cancellation or settlement
  • 2.4 Cash-settled share-based payment transactions
  • 2.5 Share-based payment transactions with cash alternatives
    • 2.5.1 Entity or counterparty has choice of equity- or cash-settlement
    • 2.5.2 Settlement in cash of award accounted for as equity-settled (or vice versa)
  • 2.6 Group plans
    • 2.6.1 Accounting by group entity with obligation to settle an award when another group entity receives goods or services
    • 2.6.2 Alternative accounting treatment for group plans
  • 2.7 Government-mandated plans
    • 2.7.1 Unidentifiable goods/services
  • 2.8 Plans with net settlement for tax withholding obligations
  • 2.9 Disclosures
  • 2.10 First-time adoption
• 3 SCOPE OF SECTION 26
  • 3.1 Definitions
  • 3.2 Transactions within the scope of Section 26
    • 3.2.1 Transactions by other ...