Expert Actuarial Valuations
IFRS 2 Valuations You Can Trust
Accurate, IFRS-compliant share-based payment valuations delivered by qualified actuaries. From defined benefit plans to end-of-service gratuities — we handle the complexity so you can focus on your business.
50+
Valuations Completed
2+
Years of IFRS 2 Data
10+
Countries Covered
100%
IFRS Compliant
About Us
Specialists in IFRS 2 share-based payment Valuations
IFRS 2 requires organisations to recognise the cost of share-based payment in the period earned, not when paid. This creates complex actuarial obligations that demand qualified expertise.
As part of Lux Actuaries & Consultants, we bring over a decade of specialised experience in IFRS 2 valuations. Our team of qualified actuaries serves organisations across the Middle East and Africa, delivering accurate, timely, and audit-ready valuation reports.
What IFRS 2 Covers
Our Services
Comprehensive IFRS 2 Actuarial Services
From initial scoping to final audit sign-off, we handle every aspect of your IFRS 2 valuation with precision and care.
Defined Benefit Valuations
Comprehensive IFRS 2 actuarial valuations for defined benefit pension plans, gratuity schemes, and post-employment benefit obligations.
Actuarial Assumptions
Expert selection and justification of financial and demographic assumptions — discount rates, salary escalation, mortality, and turnover.
IFRS Compliance Reporting
Full compliance with IFRS 2 disclosure requirements — profit or loss, OCI, sensitivity analyses, and reconciliation schedules.
Multi-Jurisdiction Expertise
Valuations across the Middle East and Africa — UAE, Saudi Arabia, South Africa, and beyond. Local regulations with global standards.
Fast Turnaround
Streamlined processes and experienced teams deliver accurate valuations within tight audit deadlines.
Advisory & Training
Beyond valuation reports — we help your team understand the numbers, assumptions, and their impact on financial statements.
Latest Insights
Stay Informed on IFRS 2
Expert analysis, regulatory updates, and practical guidance on employee benefits accounting.
IFRS 2: Accounting for Cash-Settled Share Appreciation Rights Expense
Understanding the expense recognition for cash-settled Share Appreciation Rights (SARs) under IFRS 2 is crucial. Unlike equity-settled awards, cash-settled SARs require fair value remeasurement at each reporting date, impacting the income statement over the vesting period. This post clarifie...
IFRS 2 Accounting: Employee Settlement Choice for Share-Based Payments
Understanding IFRS 2 share-based payments when employees choose settlement type is critical. This post clarifies the accounting for awards offering a choice between cash and shares, covering both equity-settled and cash-settled treatments, and especially the nuances of compound financial ins...
IFRS 2 Cash-Settled Share-Based Payments: Measurement and Re-measurement
Understand the key accounting principles for cash-settled share-based payment liabilities under IFRS 2. This post details the initial measurement at grant date and the critical ongoing re-measurement process, highlighting its impact on financial statements. Learn why fair value changes hit y...