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How do you account for share options as per IFRS2? How does it differ from US GAAP?
in IFRS 2 - Share-based Payment by
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I am giving answer by assuming that you have asked question share options to suppliers

(US GAAP) The transaction should be measured using the fair value of the consideration received or the fair value of the equity instruments issued, whichever can be measured more reliably.

(IFRS) The transaction should be measured at the fair value of the goods or services received because there is a rebuttable presumption that the fair value of the goods or services can be estimated reliably. If this rebuttable presumption can be overcome because the fair value of the goods or services cannot be estimated reliably, then the fair value of the transaction is measured by reference to the fair value of the equity instruments granted.
by Level 5 Member (11.3k points)
edited by


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