Tag: deferred tax

Financial Reporting

Share-Based Payments Explained: How to Account for a £40,000 EMI Option Grant to Your Senior Team

Granting EMI share options feels like a cash-free way to reward senior staff, but accounting standards say otherwise. Learn how IFRS 2 and FRS 102 require you to expense a £40,000 EMI grant over its vesting period, with worked journals, a leaver pitfall, and the deferred tax issue most SMEs miss.

Oct 30, 2026 6 min read

Accounting Standards

FRS 105 vs FRS 102 vs IFRS: Which Accounting Standard Should Your Growing Business Use?

Growing businesses often outgrow FRS 105 without realising it. This guide compares FRS 105, FRS 102 and IFRS with a worked example showing how the same investment property produces three very different sets of numbers.

Sep 16, 2026 6 min read