Share-Based Payment — ASC 718 vs IFRS 2

作者：Sajiv Francis 约 1 分钟阅读 更新日期：2026-07-22 标签：FI, CO, 财务

Both ASC 718 (US GAAP) and IFRS 2 (IFRS) measure equity-settled awards at grant-date fair value and expense over the vesting period. The differences are in forfeitures, attribution, and deferred tax.

US GAAP vs IFRS 2 — the differences that matter

Section titled “US GAAP vs IFRS 2 — the differences that matter”
AreaUS GAAP (ASC 718)IFRS (IFRS 2)
ForfeituresEstimate, or recognize as they occur (policy election)Must estimate
Graded vestingPolicy choice (straight-line or accelerated) for service conditionsAccelerated (each tranche treated separately)
Deferred taxBased on cumulative book expenseRemeasured on intrinsic value each period

Key judgment areas

Section titled “Key judgment areas”
Section titled “Related”

Limitations

Section titled “Limitations”

An educational reference and original synthesis — not investment advice, and not a substitute for the standard or for professional accounting guidance. For authoritative measurement detail, consult ASC 718 / IFRS 2 directly.

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