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Stock Option Awards under IFRS: An Analysis of the Potential Impact
Sponsored By PricewaterhouseCoopers
- Topics:
- Accounting > Accounting Standards , Tax
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- Abstract:
- The differences in the treatment of compensatory stock options under IFRS (“IFRS 2/IAS 12”) compared to US GAAP (“FAS 123R”) will present unique challenges for many US companies. The differences will impact a company’s reported earnings, effective tax rate and cash flows when adopting IFRS.
- DETAILS
- Sponsored by: PricewaterhouseCoopers
- Posted: July 21, 2008
- Length: 6 pages
- Format: PDF (569 kb)
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