Share-based payments: Valuing the impact of performance conditions. By Hugh Osburn

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This article is the seventh in a series examining the implications of the valuation provisions in the new accounting standards, including FRS 20 (IFRS 2): Share-based Payments, and follows on from last month’s article which addressed valuing your unquoted company’s shares. But, as emphasised in the prior month’s Article 5, the key factor in valuing employee share options (ESOs) and share-based payments is to correctly assess the probability of the associated Performance Conditions being met.

Shares awarded under Long Term Investment Plans can often be treated as options with particularly low exercise prices. Most of the comments made...

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