Share-based Payments

Shared based payments are commonplace, in particular for listed companies. IFRS 2 provides clear guidelines for accounting for such payment instruments. The chosen fulfilment method (shares or cash) determines the valuation method and the accounting treatment. Accordingly, the implications for valuation and accounting treatment have to be analysed as part of the regulatory structuring of employee participation schemes. We support our customers in defining variable payment instruments and their periodical valuation.