05
In accordance with IFRS 2 'Share-based Payment' regulation, when a company issues employee stock options, restricted stock units, cash capital increases with employee subscriptions, or transfers treasury shares to employees, TITAN can provide fair value assessment services for measuring equity instruments granted. This assists our clients in complying with international accounting standards for the assessment of employee compensation costs.
IFRS 2 COMPLIANT
Selected Representative Cases
Pentamaster International Ltd.
Pentamaster
Syntec Technology Co., Ltd.
Valuation of restricted stock awards under IFRS 2 share-based payment
BBHC Inc., a Qisda Group subsidiary
新代科技股份有限公司
IFRS 2 valuation of restricted stock units
IFRS 2 股份基礎給付之限制員工權利新股評價
佳世達集團子公司 BBHC
Employee stock option valuation
IFRS 2 限制員工權利新股價值運算
Reviewed by KPMG FAS
員工認股權評價
PRECISION
Select a service to see what it covers and which standards apply.
01
Business & Equity Valuation
企業及股權評價
Fair value of a business as a whole or of a specified equity interest.
IFRS 9・IFRS 13
02
Purchase Price Allocation
收購價格分攤
Allocating consideration transferred to identifiable assets and goodwill.
IFRS 3
03
Intangible Asset Valuation
無形資產評價
Technology, trademarks, patents and customer relationships.
IAS 38
04
Asset Impairment
資產減損評價
Impairment testing of goodwill and long-lived assets.
IAS 36
05
Share-based Payment
股份基礎給付評價
Grant-date fair value of options, restricted shares and ESOP.
IFRS 2
06
Preferred Shares & Financial Assets
特別股暨金融資產評價
Classification and measurement of preferred shares and complex instruments.
IAS 32 ・ IFRS 9
07
Machinery & Equipment
機器設備評價
Revaluation, collateral and impairment of plant and equipment.