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IFRS does not permit alternatives in choosing a measurement method.
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.
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