Share-Based Payment Accounting Assessment Form
Assess your organization’s share-based payment accounting treatment and disclosures. Please answer each question honestly to receive a comprehensive evaluation.
How confident are you in identifying transactions that qualify as share-based payments under applicable accounting standards?
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1
2
3
4
5
Which accounting standard does your organization primarily follow for share-based payments?
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IFRS 2
ASC 718
Other
Rate the adequacy of your current share-based payment disclosures in the financial statements.
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1
2
3
4
5
How frequently does your organization review the fair value measurement methods for share-based payments?
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Annually
Semi-annually
Quarterly
Less frequently
Please indicate your level of agreement with the following statements regarding share-based payment accounting in your organization.
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Rows
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
We have a clear policy for recognizing share-based payment expenses.
1
2
3
4
5
All vesting conditions are properly considered in our accounting treatment.
6
7
8
9
10
Disclosure requirements are fully met each reporting period.
11
12
13
14
15
How would you rate the clarity of communication between finance and HR regarding share-based payment arrangements?
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1
2
3
4
5
Does your organization distinguish between equity-settled and cash-settled share-based payment arrangements?
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Yes
No
Not sure
Indicate the main challenges faced in accounting for share-based payments.
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Valuation of awards
Classification issues
Disclosure complexity
Data collection
Other
How effective are your organization’s internal controls over share-based payment processes?
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1
2
3
4
5
Please provide any additional comments or observations regarding share-based payment accounting and disclosures.
Submit Assessment
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