FRS 102 Section 26 Share-based Payment sets out the requirements that apply to equity-settled and cash-settled share-based payment transactions. Examples of share-based payment arrangements include share options or share appreciation rights granted to suppliers or employees of an entity in return for goods or services.
The requirements regarding share-based payments are set out as part of FRS 102. However, individual sections of the standard should not be looked at in isolation as other parts may be relevant.
FRS 102 is regularly updated and amended by the Financial Reporting Council (FRC). For the full text of FRS 102, guidance on which version of the standard to apply and notes on recent amendments, see our main FRS 102 page.
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Technical helpsheet issued to help ICAEW members to help members account for various ‘trust’ arrangements in relation to employee benefits under FRS 102.
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Technical helpsheet issued to help ICAEW members to understand the company law and financial reporting implications of a share for share exchange.
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Technical helpsheet to issued to help ICAEW members account for the issue of share options to employees in exchange for their service under FRS 102.
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Technical helpsheet to help ICAEW members understand how to account for preference shares in the financial statements of both the holder and the issuer under FRS 102.
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A chapter on financial reporting of share-based payments under UK GAAP. Sections include: Recognition; Vesting conditions; Measurement principles; Modifying the terms and conditions; Share-based payment transactions with cash alternatives; Group plans; Government-mandated plans; Disclosure requirements. This practical manual has been comprehensively updated to reflect all changes made to UK and Ireland accounting standards up to November 2022.
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A chapter on share-based payments within the small companies' financial reporting framework and the micro-entities legislation, written by a specialist on small company reporting issues. FRS 102 Section 26 and the recognition and measurement of share-based payments are discussed, along with helpful real-life examples.
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A chapter on share-based payments - part of a one-stop-shop guide by Steve Collings on all aspects of UK auditing standards and new UK GAAP accounting standards. The chapter shows how to put the standards into practice, covering the scope of UK GAAP, recognition and measurement, modifications to terms and conditions, cash-settled share-based payment transactions, share-based payment transactions with cash alternatives, group plans, government-mandated plans, disclosure requirements and auditing share-based payment arrangements.
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A full chapter on accounting for share-based payments under FRS 102, Section 26, in this accessible introduction to the accounting rules relevant to tax computations in the UK. Written for tax practitioners who wish to gain a better understanding of accounting rules in the UK.
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Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 26 and IFRS, and covers general recognition principles, equity-settled transactions, cash-settled transactions, transactions with equity and cash alternatives, replacement share-based payment awards issued in a business combination, group share schemes, disclosures, and taxes related to share-based payment transactions.
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Model accounts and disclosure checklists for UK GAAP
The ICAEW Library can provide model accounts and disclosure checklists for FRS 101, FRS 102, FRS 102 Section 1A, FRS 103 and FRS 105. The examples and checklists cover a broad range of entities, including small companies, charities, groups, LLPs and micro-companies.
The ICAEW Library stocks the latest UK GAAP handbooks and manuals. You can browse all our books on FRS 102 and share-based payments or request any of the following popular titles by contacting us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com
GAAP 2019: UK reporting – FRS 102 (Volume B)
Deloitte, Croner-i, 2019
Comprehensive manual explaining how to apply FRS 102, with worked examples and extensive interpretation and guidance. The chapter on share-based payment covers recognition, recognition when there are vesting conditions, measurement of equity-settled and cash-settled share-based payment transactions, transactions with settlement alternatives, entities within groups, government-mandated plans, disclosures, movements in equity, and National Insurance Contributions on share-based payments.
Manual of accounting: UK GAAP
PwC, Lexis Nexis, 2019
Practical guide with worked examples throughout, dealing with day-to-day issues as well as complex questions. The chapter on share-based payment explains the classification of share-based payment transactions, recognition, measurement of equity-settled transactions and cash-settled transactions, transactions with cash alternatives, transactions for unidentifiable goods or services, National Insurance Contributions on share option gains, and disclosures.
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