Course Details

This short course cover the difficult issue of how to account for share based payment under FRS 102. In particular it will concentrate on the more popular equity settled transactions and go into detail on the required disclosures. Cash settled tranactions will be only briefly reviewed.


Robert Kirk covers the following topics during this course:

  • Introduction to three types of share based payment
  • The general recognition rules under FRS 102 
  • The problem of vesting conditions
  • How to measure the charge for equity settled transactions
  • Example of an equity settled transaction
  • How to account for cash settled and hybrid transactions
  • Group and government mandated plans
  • Disclosures required under FRS 102
  • Changes introduced by triennial reviews 2017 and 2024
  • Irish example – Musgraves and model example

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CPD Course Speaker

Consultant

Robert Kirk

Robert qualified in first place in 1975 as an Irish Chartered Accountant after graduating in Economics from Queens University. He trained in practice with Price Waterhouse and later worked in industry with a subsidiary of Shell (UK). His teaching career started with Business and Accounting Training (now Griffith College) in Dublin where he taught mainly on the professional examination courses for ICAI, CPA, CIMA and ACCA in Belfast and Dublin.

Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication (co authored with Stephen McNamee) is the second edition of ‘A practical guide to UK and Irish Gaap’ (May 2020) (552pp) published by Chartered Accountants Ireland.