Read our latest edition of CapitalQuarter – August 2026, featuring articles and industry updates for listed businesses and their advisors.
In this edition, we look at:
- Equity incentivisation for listed companies: an overview of the most tax efficient plans
- IFRS 2: What were the key findings from the FRC?
- Reporting in hyperinflation economies: how listed companies can apply IAS 29 with confidence
- How to navigate the complex accounting for Employee Benefit Trusts in listed companies.
For further information, please reach out to our Capital Markets team.
Read the latest articles and industry updates
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How to navigate the complex accounting for Employee Benefit Trusts in listed companies
Learn how to account for Employee Benefit Trusts under IFRS, including consolidation, treasury shares, IFRS 2, EPS and disclosure requirements.
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Equity incentivisation for listed companies: an overview of the most tax efficient plans
Discover the most tax-efficient equity incentive plans for listed companies, including LTIPs, EMI, CSOP, SIP, SAYE and Employee Benefit Trusts.
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IFRS 2:What were the key findings from the FRC?
In October 2025, the Financial Reporting Council (FRC) published its first thematic review of share-based payments. International Financial Reporting Standard 2 (IFRS 2) which covers these payments is an accounting standard that companies find very challenging to apply. What were the common pitfalls identified by the FRC and how can your company address them? Why…
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Reporting in hyperinflation economies: how listed companies can apply IAS 29 with confidence
Learn how listed companies can apply IAS 29 in hyperinflationary economies, including reporting requirements, disclosures, audit considerations and IAS 21 impacts.
