Innovative financing and incentive instruments are increasingly used due to companies’ value-oriented earnings and risk management. Reflecting these strategies in accounting under International Financial Reporting Standards – notably IFRS 2 (Share-based Payment) and IAS 39 (Financial Instruments: Recognition and Measurement) – is a complex issue.

In this context, IVC Independent Valuation & Consulting advises on technical valuation issues such as the application of analytical and numerical valuation approaches, and demonstrates modeling alternatives and their implications for accounting.