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.
Understanding Discount Rates Under IFRS 2
How to select appropriate discount rates for your share-based payment obligation, and why government bond yields may not always be the right choice.
IFRS 2 vs IFRS 17: Key Differences for share-based payment
A clear comparison of the two standards and when each applies to your organisation's employee benefit obligations.
Valuing Employee Stock Options in the UAE
A practical guide to valuing employee stock options under UAE labour law, with IFRS 2 compliance in mind.