RSM Australia

Share-Based Payment Schemes – Your Options and Understanding Performance Rights

What are the main accounting and business considerations in share-based payment schemes?

Under AASB 2, costs related to share-based payments have to be charged to income statements. As a result, share based payments can have a significant impact on results. Because it requires the use of complex valuation models, AASB 2 is far from easy to apply and understand.Download the full version of the share-based payment schemes today!

Before developing a share-based payment plan, your management should be aware of the main features. When you understand these features more comprehensively, you will have a better understanding of the consequences for your income statement. This can significantly reduce the impact of complex, time-consuming and costly accounting requirements at your organisation.

Understand the key points with our new guide

This short guide is a “how-to” guide of the key points you need to keep in mind when setting up your share-based payment plans.


Download the full version of the Share-Based Payment Schemes brochure to learn more: 

Undersanding options and performance rights. Key accounting and business considerations.

Click here to download 


For further information about Share-Based Payment Schemes, please contact Andrew Clifford, or your local RSM adviser today.