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.


Rigor Testing – What Are Appropriate Risks of Forfeiture

What Are Appropriate Risks of Forfeiture for Performance Equity? Performance-based compensation makes up a significant portion of executive pay in the form of both short...

NYSE/NASDAQ Halt Trading of Russia-Based Companies

Have these halted stocks impacted your peer group? This week, the New York Stock Exchange (“NYSE”) and Nasdaq have temporarily halted trading in the stocks...

Treatment of Equity for Retirement Eligible Employees

Retirement Eligible Employees and LTI: Accounting and Valuation Considerations Background Many companies allow for retirement eligible employees to continue to earn equity awards after retirement...