U.S. executives — in finance, tax, human resources and beyond — are looking closely at the movement toward International Financial Reporting Standards (IFRS) as a single set of globally accepted accounting principles. A shift from U.S. GAAP to IFRS will have significant tax implications for share-based compensation plans, requiring companies to examine carefully the tax impact on financial reporting, systems and plan design.

A new report, "Share-Based Compensation Plans and International Financial Reporting Standards," discusses four key areas of difference between U.S. GAAP and IFRS that affect share-based compensation programs:

• Income tax accounting
• Valuation and expense amortization
• Balance sheet classification
• Payroll tax accounting

Download the full report below to learn more.

Related Content
Overview: IFRS Resources
Webcast: Converting from U.S. GAAP to IFRS: It’s Not Just About Accounting