Interesting article from John Burns in today's Irish Independent around share based remuneration. Of note, the level of remuneration provided by share based remuneration is significant (€2.8 billion in 2023) and rapidly growing (€2.1 billion in 2022). However the system is complex for all stakeholders and needs to be simplified. The various regimes also need to be enhanced to support usage among SMEs who are increasingly having to offer share-based remuneration as a way of competing with larger competitors. These recommendations have formed part of our Deloitte 2025 pre-budget submission which you can read here: https://lnkd.in/eF7zrV9H #DeloitteBudget2025 #DeloitteTax #Budget2025 https://lnkd.in/ePg-p4-g
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🚀 New Publication Alert! 📘 The increased use of Swiss GAAP FER, including by globally reaching groups, and the frequent implementation of share-based payments as employee remuneration have raised numerous accounting questions. While FER 31 ‘Complementary Recommendations for listed entities’ offers limited guidance for listed companies, this new publication aims to bridge that gap. We provide answers to frequently asked questions on accounting for share-based payment arrangements according to Swiss GAAP FER. These arrangements often vary greatly between entities and include a variety of clauses. Our publication focuses on practical examples to address the challenges that Swiss GAAP FER preparers may face. #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
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📈 Navigating Share-Based Payments under Swiss GAAP FER 📚 With the rising adoption of Swiss GAAP FER, even by globally active groups, and the prevalent use of share-based payments as a form of employee remuneration, many questions have emerged about how to account for these arrangements. FER 31 ‘Complementary Recommendations for listed entities’ provides only limited guidance for listed companies. Our latest publication aims to address these questions, drawing from our extensive experience. We delve into common issues encountered when accounting for share-based payment arrangements under Swiss GAAP FER, recognizing that these arrangements can vary widely and often include numerous different clauses. We've placed a special emphasis on practical examples to help Swiss GAAP FER preparers overcome potential challenges. 💡 #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
pwcch.smh.re
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📈 Navigating Share-Based Payments under Swiss GAAP FER 📚 With the rising adoption of Swiss GAAP FER, even by globally active groups, and the prevalent use of share-based payments as a form of employee remuneration, many questions have emerged about how to account for these arrangements. FER 31 ‘Complementary Recommendations for listed entities’ provides only limited guidance. Our latest publication aims to address these questions, drawing from our extensive experience. We delve into common issues encountered when accounting for share-based payment arrangements under Swiss GAAP FER, recognizing that these arrangements can vary widely and often include numerous different clauses. We've placed a special emphasis on practical examples to help Swiss GAAP FER preparers overcome potential challenges. 💡 #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
pwcch.smh.re
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🚀 New Publication Alert! 📘 The increased use of Swiss GAAP FER, including by globally reaching groups, and the frequent implementation of share-based payments as employee remuneration have raised numerous accounting questions. While FER 31 ‘Complementary Recommendations for listed entities’ offers limited guidance for listed companies, this new publication aims to bridge that gap. We provide answers to frequently asked questions on accounting for share-based payment arrangements according to Swiss GAAP FER. These arrangements often vary greatly between entities and include a variety of clauses. Our publication focuses on practical examples to address the challenges that Swiss GAAP FER preparers may face. #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
pwcch.smh.re
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🚀 New Publication Alert! 📘 The increased use of Swiss GAAP FER, including by globally reaching groups, and the frequent implementation of share-based payments as employee remuneration have raised numerous accounting questions. While FER 31 ‘Complementary Recommendations for listed entities’ offers limited guidance for listed companies, this new publication aims to bridge that gap. We provide answers to frequently asked questions on accounting for share-based payment arrangements according to Swiss GAAP FER. These arrangements often vary greatly between entities and include a variety of clauses. Our publication focuses on practical examples to address the challenges that Swiss GAAP FER preparers may face. #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
pwcch.smh.re
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🚀 New Publication Alert! 📘 The increased use of Swiss GAAP FER, including by globally reaching groups, and the frequent implementation of share-based payments as employee remuneration have raised numerous accounting questions. While FER 31 ‘Complementary Recommendations for listed entities’ offers limited guidance for listed companies, this new publication aims to bridge that gap. We provide answers to frequently asked questions on accounting for share-based payment arrangements according to Swiss GAAP FER. These arrangements often vary greatly between entities and include a variety of clauses. Our publication focuses on practical examples to address the challenges that Swiss GAAP FER preparers may face. #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
pwcch.smh.re
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📈 Navigating Share-Based Payments under Swiss GAAP FER 📚 With the rising adoption of Swiss GAAP FER, even by globally active groups, and the prevalent use of share-based payments as a form of employee remuneration, many questions have emerged about how to account for these arrangements. FER 31 ‘Complementary Recommendations for listed entities’ provides only limited guidance for listed companies. Our latest publication aims to address these questions, drawing from our extensive experience. We delve into common issues encountered when accounting for share-based payment arrangements under Swiss GAAP FER, recognizing that these arrangements can vary widely and often include numerous different clauses. We've placed a special emphasis on practical examples to help Swiss GAAP FER preparers overcome potential challenges. 💡 #SwissGAAPFER #ShareBasedPayments #EmployeeRemuneration
Swiss GAAP FER Share-based payments
pwcch.smh.re
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PwC’s 2024 Directors Remuneration and Trends Report has launched! This year's report combines snapshots of executive and non-executive director pay outcomes (including total reward, total guaranteed pay, short-term and long-term incentive outcomes) and features insights on remuneration voting and trends. Explore the full report here: https://lnkd.in/dfug8WQp #DirectorsReport #ExecutiveRemuneration #PwCReward
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The BDO 600 Study examines compensation plans and pay levels of 600 mid-market public companies. Find out how your executive pay strategies compare. https://bit.ly/3V1ED3J
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The BDO 600 Study examines compensation plans and pay levels of 600 mid-market public companies. Find out how your executive pay strategies compare. https://bit.ly/3ASmOgA
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