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Attribution of compensation costs may differ for entities that elect a policy under US GAAP to account for forfeitures when they occur.
US GAAP
IFRS
Companies make an entity-wide accounting policy election (independent elections for employee and nonemployee awards) to account for award forfeitures as they occur or by estimating expected forfeitures as compensation cost is recognized.
IFRS does not allow a similar policy election; forfeitures must be estimated.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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