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.