個案資料

This note discusses the appropriate accounting treatment for stock-based compensation under International Financial Reporting Standards and briefly examines the differences relative to Accounting Standards for Private Enterprises. Stock options and restricted stock are discussed specifically, with an example of each provided. The impact of vesting conditions is detailed, including service conditions, market performance conditions, and non-market performance conditions. Further, the note addresses the accounting significance of cash-settled versus share-settled stock-based compensation. A brief discussion of disclosure requirements and income tax considerations is also provided. Finally, the note gives background on the recent developments of stock option backdating and say-on-pay requirements.

• Stock-based Compensation
• Stock Options
• Restricted Stock Units
• IFRS 2