IFRS and Share-based Payment Plans: A new publication from Deloitte

IFRS and Share-based Payment Plans
Accounting differences that matter

The
shift from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to
International Financial Reporting Standards (IFRS) will pose challenges
that span accounting, tax, systems, and operations for U.S. companies.
Differences between the two sets of standards — even in areas where
there has been substantial convergence — could result in changes that
may ultimately affect a company's financial statements and income tax
position.

A
closer look at how U.S. GAAP and IFRS differ for share-based payment
plans can reveal important issues that companies may need to focus on
as they develop an IFRS transition strategy.

This new publication, A closer look at share-based payment plans and IFRS: Accounting differences that matter, explores notable U.S. GAAP/ IFRS differences and how these impact the organization. Topics covered include:

• 
  Classification of share-based payments

To learn more, access the publication
here.

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