Motivation programs for employees ? accounting approach under IFRS 2: share-based payments

Option programmes as a multipurpose element of stimulation system mostly applies to senior management positions. It is closely related to loyalty programmes of the employees and it’s aimed to hasten the process of identification with the entity the employee works for. The main objective of the paper is to present the rules governing the creation and activation of costs resulting from settlements in the form of shares and to define disclosures arising from those settlements.