Search within this section
Select a section below and enter your search term, or to search all click IFRS and US GAAP: similarities and differences
Favorited Content
US GAAP | IFRS |
Equity-classified
The guidance allows nonpublic companies to measure stock-based compensation awards by using the fair value method, or the calculated-value method if it is not practicable to estimate expected stock price volatility.
| IFRS does not include such alternatives for nonpublic companies and requires the use of the fair-value method in all circumstances.
|
Liability-classified
The guidance allows nonpublic companies to make an accounting policy decision on how to measure stock-based compensation awards that are classified as liabilities. Such companies may use the fair value method (or calculated-value method, if applicable) or the intrinsic-value method.
|
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.
Select a section below and enter your search term, or to search all click IFRS and US GAAP: similarities and differences