Where Accounting Meets Tax: Employee Benefits and Share-based Payments (FRS 19, FRS 102)

Course Objectives

Training on Where Accounting Meets Tax: Employee Benefits and Share-based Payments (FRS 19, FRS 102):

Exploring the intersection of accounting and taxation in the context of employee benefits and share-based payments.

Duration: 4 Hours.

Course Outline

  • “Discuss and apply the accounting treatment of short term and long term employee benefits and defined contribution and defined benefit plans
  • Account for gains and losses on settlements and curtailments
  • Account for the “Asset Ceiling” test and the reporting of actuarial gains and losses. Discuss and apply the recognition and measurement of
    share-based payment transactions
  • Account for modifications, cancellations and settlements of
    share-based payment transactions.”

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