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.

Understanding Section 280G and Golden Parachute Rules

Understanding Section 280G and Golden Parachute Rules in Change-in-Control Transactions

Change-in-control transactions often move quickly. Compensation decisions that seemed manageable during normal operations can suddenly become high-stakes issues once a deal is on the table....
__Account Reconciliation A Core Control in Financial Reporting

​​Account Reconciliation: A Core Control in Financial Reporting

Account reconciliation plays a central role in financial reporting. It is the process that demonstrates whether reported balances are accurate, complete, and internally consistent across...
Stock Option Exercises Methods, Tax Treatment, and Employer Reporting

Stock Option Exercises: Methods, Tax Treatment, and Employer Reporting

A Technical Reference Guide for Equity Plan Administrators and Total Rewards Leaders Why This Guide Exists Option exercises are where plan design, payroll operations, brokerage...