USA IFRS 2 Share-Based Payment - Estimating Forfeiture Rates

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Jun 5, 2023
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When recording equity compensation expenses under IFRS 2, companies are asked to estimate forfeiture rates. When no historical forfeiture information is available, how can I reasonably estimate the forfeiture rate? Are there research articles or data available to support estimated forfeiture rates for equity compensation expenses under IFRS 2?
 

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