| Awards of share options have become an increasingly common way for companies to remunerate their employees. Until recently, there have been no accounting implications for making such awards.
However, under IFRS 2 and FRS 20, complex rules mean that companies now have to recognise expenses in their profit and loss account based on the fair value of options granted.
So, how can we help with IFRS 2 / FRS 20?
We can:
- calculate the fair value of an option in accordance with IFRS 2 and FRS 20
- provide details as to how the option value should be recognised and allocated to accounting periods
- prepare the disclosures that must be included in the notes to the financial statements
- liaise with your auditors to agree the valuation
For further information on how we can help with IFRS 2 and FRS 20 or any other aspect of our service, please contact Andrew Caldwell.
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