Financial Reporting Suite: Share-Based Payment - Workshop 2018

This workshop aims to provide an overview over the national and international accounting for share based payments. The training will cover guidance on equity and liability settled share-based payments plans and schemes like pay as you earn or employee stock ownership plan (ESOP) trust. In addition, you will learn about tax issues arising from share-based payment transactions.

Key Topics Covered:
  • Introduction and Overview
  • Equity-settled share-based transactions
    • Measurement: Grant date vs. Award day
    • Vesting: Conditions and Timing
    • Vesting: Cancellation vs. Modification
    • Fair Value techniques
  • Cash-settled share-based transactions
    • Measurement: liability approach
    • Settlement methods: Choice for the entity or the employee 
  • Group Plans (with and without recharge)
This workshop is part of the Financial Reporting Suite and is eligible for a 10% off workshop fees for sign-ups of 2 or more workshops in the suite. Enter code FRS18 at checkout. To apply the promotional code, you must complete separate payment for each workshop.
Trainer Profile:
Michél Herrmann
Michel has over 12 years of experience in financial reporting and accounting advisory. Prior to founding HERRMANN CONSULTING, Michel has worked for PwC (PricewaterhouseCoopers) in Germany and Singapore where he was in charge of the accounting advisory business. During his time with PwC, he worked on various assignments including tax planning, SFRS/IFRS conversions projects, technical accounting advice, IPOs, SEC filings and due diligences across a wide variety of clients. Michel is also a regular speaker in financial conferences and seminars and since fall 2010 a Professor for “Advanced Accounting and Auditing” at the private University of Friedrichshafen (Germany). Michel received a master degree from the University of Mannheim. He is certified as a German CPA, German Tax Advisor, US CPA and CA Singapore.

Learning objectives

  • Learn about the most complex area of employee benefits
  • Understand the different views of tax and accounting on share-based payments
  • Work on hands-on examples and case studies to achieve the highest learning results

Audience

This workshop is suitable for Accountants, Financial Managers, Finance Controllers and anyone who is interested in the key SFRS requirements and its application.

1 day

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