Accountancy and valuation

Accountancy and valuation guidance:

Relationship with accounting As well as share based payments (SBP) accounting for the costs of employees, share schemes usually involve accounting for the issue of new...

Practice Note

A cash settled share based payment (SBP) expense arises when an employee provides services in return for the company accepting a liability or obligation to pay the...

Practice Note

This Practice Note looks at some of the more complex issues associated with the equity settled accounting regime. For a more basic overview of the equity settled...

Practice Note

Why do you need to obtain a CSOP valuation? A valuation of the shares granted under company share option plan (CSOP) options will often be required at different stages of...

Practice Note

Restricted shares and EMI valuations Restricted shares are shares which are subject to any restrictions described in sections 423(2)–(4) of the Income Tax (Earnings and...

Practice Note

Share-based payments For entities that prepare financial statements under international accounting standards, the share-based payment (SBP) accounting...

Practice Note

Measurement and timing of fair values including outline of the Black Scholes model The accounting cost for an equity-settled share based payment (SBP) is normally...

Practice Note

Why do you need a valuation for SIP purposes? There are a number of different circumstances in which it will be necessary to value the shares subject to a share incentive...

Practice Note

Company accounts, institutional shareholder guidelines and HMRC guidance all refer to the ‘face value’ and ‘fair value’ of share options. The two terms have very...

Practice Note

The need to value employee shares When considering offering shares to employees, whether directly and/or pursuant to a share plan, employer companies and company...

Practice Note