Stock options and GAAP vs. IFRS anyone?

Are international financial reporting standards (IFRS) or U.S. financial reporting standards (U.S. GAAP) more flexible in accounting for tax benefit shortfalls and valuing awards with graded vesting? --------------Tax benefit shortfalls -------------- Valuing awards with graded vesting A) -------------U.S. GAAP ------------------------------------------- IFRS B) -------------U.S. GAAP ------------------------------------------ U.S. GAAP C) -----------------IFRS --------------------------------------------- U.S. GAAP D) -----------------IFRS ----------------------------------------------- IFRS


US GAAP allows for tax benefit shortfalls to first be allocated towards existing tax benefit surplus. IFRS says you have to claim loss for the shortfall. US GAAP allows you to choose between valuing graded options separately or as one group. IFRS makes you value them separately

Just remember that US standards are more flexible across the board