A Closer Look at Share-based Payment Plans and IFRSAccounting differences that matter |
A shift from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) will pose challenges that span across accounting, tax, systems and operations for U.S. companies. Differences between the two sets of standards – even in areas where there has been substantial convergence – could result in changes that may ultimately affect a company’s financial statements and income tax position. A closer look at how U.S. GAAP and IFRS differ for share-based payment plans can reveal important issues that companies may need to focus on as they develop an IFRS transition strategy.
“A Closer Look at Share-Based Payment Plans and IFRS: Accounting Differences That Matter” explores some notable U.S. GAAP/ IFRS differences and how they impact the organization. Topics include:
- Classification of share-based payments
- Measurement and recognition
- Effective tax rate
- Information systems
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A closer look at share-based payment plans and IFRS
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