Employee Equity under IFRS 2 in European Scale-ups
Employee share-based incentives are a powerful tool for European scale-ups, but they also introduce accounting and governance complexities that are often underestimated. This article explains what IFRS 2 requires in practice, highlights the most common pitfalls we see in venture-backed and co-investment transactions, and outlines how founders and CFOs can avoid unpleasant surprises during audits…