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.

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