UK & Irish GAAP 2026: Share-Based Payment

by Steve Collings

Part of a series on 2026-27 UK & Irish GAAP. Accounting for different types of share-based payments can be complex, but this short course will help you to stay on track.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Explain the difference between cash-settled and equity-settled share-based payments
  • Understand how different share-based payments should be recognised
  • Advise on the impact of cancellations and modifications

About the module

Share-based payment transactions have become very common, but can be challenging due to certain complexities.

Classifications in this area can cause confusion, so we start by clarifying some terms. This short course then covers the different types of share-based payments, accounting for either cash-settled or equity-settled transactions and the impact of modifications and cancellations.

Look inside

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Contents

  • Share-based payment
    • Share-based payment arrangements
    • Equity-settled
    • Classification confusion
    • Vesting conditions
    • The trouble with vesting

How it works

Author

Steve Collings

Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA's Practice Network Panel.

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Total CPD unitshourshours1 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
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All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
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Why not upgrade?

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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: 2026 UK & Irish GAAP