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Share-based payment – IFRS v US GAAP

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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).

 

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