The Valuation of Non-Vesting Conditions under IFRS 2

Written By: Dan Coleman, Jon Burg

If a plan allows for retirement-eligible award holders to continue to earn their awards after retirement, what initially looks like a performance condition could actually be a “non-vesting” condition under IFRS 2. Non-vesting conditions should be considered in the estimation of fair value and could drastically lower your company’s expense.

ITA's New Position on Double-Trigger Acceleration

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After years of uncertainty, the Israeli Tax Authority (ITA) has confirmed that double-trigger RSU acceleration provisions are fully compatible with Section 102(b) capital gains tax...
Dividend Adjustments in TSR Calculations

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Preparing for EDGAR Next How Infinite Equity Can Guide You Through the Transition

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