In order to achieve the same objective under us gaap would, Accounting Basics

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In order to achieve the same objective under us gaap would

Assume that management of a company wanted to modify a share-based award because of non-achievement due to deteriorating business conditions, and also because they believed that a cost reduction in the original share-based award was reasonable.

1. How might they achieve these objectives under IFRS?

2. In order to achieve the same objective under US GAAP, would management have to structure the transaction in the same was as they would under IFRS?

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Accounting Basics: In order to achieve the same objective under us gaap would

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