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  2. IFRS 2 - Wikipedia

    en.wikipedia.org/wiki/IFRS_2

    IFRS 2 is an international financial reporting standard issued in February 2004 [1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for share based payments. Its purpose is to reflect the cost of awarding equity or equity based incentives to employees or other parties in exchange for goods or ...

  3. Stock option expensing - Wikipedia

    en.wikipedia.org/wiki/Stock_option_expensing

    Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement the loss from the exercise is accounted for by noting the difference between the market price (if one ...

  4. Stock appreciation right - Wikipedia

    en.wikipedia.org/wiki/Stock_Appreciation_Right

    Similarly, if there is an explicit or implied reduction in compensation to get the phantom stock, there could be securities issues involved, most likely anti-fraud disclosure requirements. Plans designed just for a limited number of employees, or as a bonus for a broader group of employees that pays out annually based on a measure of equity ...

  5. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    These are based on information from various sources. The starting point was the responses provided by standard-setting and other relevant bodies to a survey that the IFRS Foundation conducted. As of August 2019, profiles are completed for 166 jurisdictions, with 166 jurisdictions requiring the use of IFRS Standards.

  6. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Share-based Payment: 2004 January 1, 2005: IFRS 3: Business Combinations: 2004 April 1, 2004: IFRS 4: Insurance Contracts: 2004 January 1, 2005: January 1, 2023 IFRS 17: IFRS 5: Non-current Assets Held for Sale and Discontinued Operations 2004 January 1, 2005: IFRS 6: Exploration for and Evaluation of Mineral Resources 2004 January 1, 2006: IFRS 7

  7. Mastercard (MA) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/mastercard-ma-q4-2024-earnings...

    A lower forecasted tax rate for Q1 as compared to the balance of the year is consistent with prior years due to expected discrete tax benefits related to share-based payments in the first quarter.

  8. MicroStrategy (MSTR) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/microstrategy-mstr-q4-2024...

    The expanded share count will support the execution of Strategy to raise capital opportunistically and effectively through both equity and fixed income securities to purchase Bitcoin in a manner ...

  9. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...