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  1. Detailed understanding of what is and is not IFRS 2
  2. Step by step guide to how you should undertake fair valuation and the inputs required for the same along with their formula
  3. Understanding of how the valuation methodology changes for different types of share based payments


SlideKraft Studio is please to present you with a comprehensive manual / guide to undertaking stock options valuation using the IFRS 2 accounting principles.

In this document we cover areas such as -

Overview of the different types of long term incentives
Scope of IFRS 2
Impact of IFRS 2 on the reward philosophy of the organization
- Performance Measures (Market v/s Non Market)
- Equity Settled Award
- Cash Settled Award
- Share based payments with cash alternatives
Measurement Principles and factors affecting the fair value measurement of SBPs
- Identification of the grant date
- Vesting Period
- Grant date share price, exercise price, expected life of the option, dividend yield, - risk free rate
- Other elements which impact measurement
Understanding the valuation models (high level)
- Black Scholes Model
- Binomial Model
- Monte Carlo Simulations Model
Treatment under IFRS 2 of commonly used Long Term Incentive Vehicles
- SARs
- Performance Shares
- Performance Units
- Restricted Stock
- Restricted Stock Units
Impact of IFRS 2 on incentive Design
- Changes in plans post IFRS 2
- Use of shares v/s options
- Incentive performance measures
Modification, cancellation and settlement of awards

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Source: Comprehensive Guide to Stock Option Valuation Using IFRS 2 PowerPoint document


Comprehensive Guide to Stock Option Valuation Using IFRS 2

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This business document is categorized under the function(s): Corporate Finance   Organization, Change, & HR  

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File Type: PowerPoint (pptx)

File Size: 2.5 MB

Number of Slides: 96

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Initial upload date (first version): Mar 19, 2015
Most recent version published: Mar 19, 2015

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