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Certain awards classified as liabilities under US GAAP may be classified as equity under IFRS.
US GAAP
IFRS
If an award contains conditions other than service, performance, or market conditions (referred to as “other” conditions), it is classified as a liability award.
If an award of equity instruments contains conditions other than service or performance (which can include market) vesting conditions, it can still be classified as an equity-settled award. Such conditions may be non-vesting conditions. Non-vesting conditions are taken into account when determining the grant date fair value of the award.

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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