This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

International Financial Reporting Standards and Share-Based Compensation Plans

Understand the tax implications


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.

Last updated

Related links

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected