IFRS 2 Share-based Payment
IFRS 2 Share-based Payment
If you are preparing financial statements according to US or International GAAP, your statements must recognize all expenses related to share-based payments such as ESPPs and ESOPs. Valuing this expense accurately is not only a legal requirement but can help reduce costs involved in making share-based payments.
tOption models and tracks all expenses incurred by companies implementing reward plans according to both IFRS 2 and FAS 123(R). You can calculate and recalculate the expenses for multiple plans, taking into account various assumptions and track-incurred expenses, as well as generating reports as often as required.
IFRS 2 Share-based Payment and FAS 123(R) are the regulatory standards mandated internationally and in the US, respectively. These standards require fair-value expense tracking of all Reward Plans including:
- Employee Stock Option Plans (ESOPs)
- Restricted Stock Plans
- Stock Appreciation Rights (SARs)
- Performance Based Plans
- Employee Stock Purchase Plans (ESPPs)
Let tOption automate your reporting responsibilities. Contact us today for a demonstration.

