Fair Value
We can determine the fair value of any share-based payment under the accounting standards – whether it requires a simple Black-Scholes Option Pricing Model or a complex Monte Carlo Simulation.
Expensing
Calculating the fair value is just the beginning. We help you reconcile the expense over the vesting period, taking into account forfeitures and accelerated vesting, and making sure your expensing records reconcile with your ESS registers and the ASX records.
Reporting
Share-based payments expensing not only needs inclusion in your Income Statement. Detailed disclosure of share-based payments to Directors and KMPs needs to be reconciled and audited in your Remuneration Report. We can help.
Other uses
Meeting your accounting obligations may not be the only time you need to value an ESS interest. We can value Director grants for disclosure purposes in your Notice of Meeting, calculate the remuneration value of an incentive grant for allocation purposes or simply determine a tax value for payroll tax or ESS reporting.