Stock option awards under IFRS

July 2008
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US tax services: Stock option awards under IFRS: Tax accounting impacts earnings

At a glance

PwC analysis of the potential impact of IFRS on shared-payment stock plans. An IFRS conversion may affect cash taxes and affect financial reporting systems and processes.


An analysis of the potential impact

PwC has developed this publication to assist you in understanding the impact of IFRS on existing and new share-based payment plans. The consequences of a move to IFRS will be important as the move may affect cash taxes and will certainly significantly impact financial reporting, systems and processes.