Downloads

Software & Services

• StepStone Case Study
• GIPS Case Study

• Norse Solutions in short (A4)
• Norse Options

Global

Useful links and material for IFRS and share-based payment
in the EU:

• For other countries in the EU - click here and select

Sweden:

• The Swedish Industry and Commerce Stock Exchange Committee
• The Swedish Central Securities Depository (VPC)

The Netherlands:

• Employee Stock Options - The Netherlands

Spain:

• Employee Stock Options - Spain

Norway

• AksjeNorge Employee ownership in Norway 2008
• The Financial Supervisory Authority of Norway (Finanstilsynet)
• The Norwegian Central Securities Depository (VPS)
• The Norwegian Business Register
• The Norwegian Tax Authorities (Skatteetaten)

Accounting Standards

IFRS

• International Accounting Standards Board (IASB)

Access the International Financial Reporting Standard 2 (Share-based Payment) by clicking on the link above and creating a new user on the IASB website.

US-GAAP

• Financial Accounting Standards Board (FASB)
• Governmental Accounting Standards Board (GASB)

Access the FASB ASC 718 Compensation – Stock Compensation by clicking on FASB link above, go to “Standards”, “Accounting Standards Codification” and create a new user to access the FASB website free of charge.

UK-GAAP

• Financial Reporting Council (FRC)

Click here to view the ASB’s statement on FRS 20: (IFRS 2) Share-Based Payment or to purchase a downloadable version of the accounting standard.