How We Work
Our Valuation Process
A streamlined, transparent process designed to deliver accurate IFRS 2 valuations within your audit timeline.
Scoping & Data Collection
1–2 daysWe begin by understanding your organisation's benefit structure, employee demographics, and reporting requirements. We provide a clear data request template to streamline the process.
- Initial consultation to understand plan structure
- Standardised data request template provided
- Data quality checks and clarifications
- Timeline and deliverables agreed
Assumption Setting
1–2 daysOur actuaries select and document appropriate financial and demographic assumptions based on market data, historical experience, and IFRS 2 requirements.
- Discount rate derivation from bond yields
- Salary escalation benchmarking
- Mortality and turnover analysis
- Assumptions memo for auditor review
Actuarial Modelling
2–3 daysUsing Option Pricing Models, we model each employee's benefit entitlement, projecting future vesting scenarios and determining fair value.
- Individual member-level calculations
- Black-Scholes or Binomial applied
- Non-market performance conditions assessed
- Remeasurement of cash-settled liabilities
Sensitivity & Scenario Analysis
1 dayWe test the impact of changes in key assumptions to provide a complete picture of risk and help with financial planning.
- Volatility & expected term scenarios
- Early exercise sensitivity
- Forfeiture rate impact
- Combined scenario analysis
Report & Disclosure Schedules
1–2 daysWe prepare comprehensive valuation reports and audit-ready IFRS disclosure schedules that meet all IFRS 2 requirements.
- Full valuation report with methodology
- Balance sheet & P&L schedules
- OCI remeasurement breakdown
- Movement reconciliation tables
Audit Support & Sign-off
OngoingWe work directly with your auditors to address queries, explain methodology, and ensure smooth sign-off of the IFRS 2 figures.
- Direct communication with auditors
- Assumption justification support
- Methodology clarification
- Amendments and revisions as needed
Typical Turnaround: 5–10 Business Days
From data receipt to draft report, our streamlined processes and experienced team deliver results efficiently — even during peak audit season.