IFRS2 Fair Value Opinion

International Financial Reporting Standard no2 requires companies to value their share plan awards and then charge this “cost” (number of shares under award multiplied by the IFRS2 Fair Value) to income.

 

Our service deals with both market-based awards (awards where the performance outcome is linked to share price) and non market-based awards.

Our approach to both forms of award is underpinned by the Black-Scholes option pricing formula. Where market-based performance measures are used this is supplemented by a Monte-Carlo simulation process which models the likely outcomes based on the volatility of your company’s and your comparator companies’ TSRs and the correlation between your company data and your comparators'.

 

Our IFRS2 Fair Value Service is a stand-alone service; you do not need to be a SchemeTrack or IMTrack client to use the service.

AWARD
DOCUMENT REVIEW
DATA
CAPTURE

For awards with share price based targets

(Market-based awards)

AWARD
DOCUMENT REVIEW
DATA
ANALYSIS
DATA
CAPTURE
MODEL
DESIGN
MONTE CARLO
FAIR
VALUE
REPORT

For awards with non-share price related targets

(or no targets)

DATA
ANALYSIS
MONTE CARLO
FAIR
VALUE
REPORT
 

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Howells Associates Ltd

32 - 34 Freemans Way, Harrogate, HG3 1DH

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+44 (0)1423 812 800

enquiries@howells-associates.com