IFRS 2 Valuation for a Riyadh Startup's Unapproved Employee Share Options

A startup based in Riyadh needed to account for employee share options that hadn’t yet received board approval, a timing problem that most valuation work doesn’t have to handle. We provided the IFRS 2 valuation and accounting insight needed to properly account for the options ahead of formal approval, so the company’s books and equity records would be accurate the moment approval came through, not scrambled together afterward.

Outcome: The startup had a defensible IFRS 2 valuation and accounting treatment in place ahead of board approval, avoiding a scramble to retroactively account for the options once approved.