Share-based payment – IFRS v US GAAP
07 Jan 2010
Deloitte LLP (United States) has published A Closer Look at Share-based Payment Plans and IFRS: Accounting Differences that Matter. Differences between IFRSs and US GAAP – 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 US 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. Areas of differences examined in this publication include:
- Classification of share-based payments
- Measurement and recognition
- Effective tax rate
- Information systems
Click for: A Closer Look at Share-based Payment Plans and IFRS: Accounting Differences that Matter (PDF 908k).