Equity Value has established a proven strategy for our service of assisting companies to meet their IFRS2 / FRS20 responsibilities.  This strategy will be honed to meet individual clients' needs.  The initial stages of the process are as follows.

Diagnostic

We establish whether the company has a disclosure requirement under IFRS2 /FRS20 for the accounting period in question, and also consider which share-based payments must be disclosed.  After an initial fact finding meeting with the directors, Equity Value will undertake a detailed review of the terms of all share based payments provided over a relevant historical period.

Establish the Fair Value of the Share Based Payments

Given the terms of the payments, we then decide on which pricing model is most appropriate. We pay detailed consideration to any relevant assumptions and then apply the assumptions and pricing model to the relevant share based payments.  The result is a well thought out fair value, which we benchmark against other comparable fair values.

Prepare the Disclosures

We review the period over which relevant services are received and produce details of

a)  the requisite charges to the profit and loss account

b)  how  the  balance sheet  is   affected  including  the  impact on  the

     deferred tax position and;

c) relevant notes to the accounts.

Provide Report and Relevant Discussion