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International Financial Reporting Standards and Share-Based Compensation Plans

Understand the tax implications


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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.

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