Question: 5 How does U.S. GAAP differ from IFRS with respect to cash-settled share-based payments? U.S. GAAP always treats such payments as a liability. U.S. GAAP
5 How does U.S. GAAP differ from IFRS with respect to cash-settled share-based payments? U.S. GAAP always treats such payments as a liability. U.S. GAAP offers the option to treat such payments as either a liability or equity. IFRS and U.S. GAAP follow the same approach with respect to such payments. U.S. GAAP, under certain circumstances, may treat such payments as equity
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