The following Share Incentives guidance note Produced in partnership with William Franklin provides comprehensive and up to date legal information covering:
As well as share based payments (SBP) accounting for the costs of employees, share schemes usually involve accounting for the issue of new shares or for the trusts needed to hold shares to satisfy share scheme awards. This accounting is separate from SBP accounting.
For further information on SBP accounting, see Practice Notes: Introduction to accounting for share-based payments, Overview of the equity settled share based payments accounting regime and Analysis of cash settled share based payments accounting regime.
The issue of new shares usually gives rise to the following double entries:
If shares are bought back and held in Treasury to then satisfy share awards, the double entry is:
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.