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Air France-KLM (AF), a Franco-Dutch company, prepares its financial statements according to International Financial Reporting Standards. AF&qpos;s financial statements and disclosure notes for the year ended December 31 , 2017 , are available in Connect. This material is also available under the Finance link at the company&qpos;s website (www.airfranceklm-finance.com).
Required:
1. AF provides share-based compensation in the form of PPSs, Phantom Performance Shares. Recipients receive compensation in what form? Are such plans reported in the balance sheet as (a) assets, (b) liabilities, or (c) equity? [Hint: See Note 29: "Share-Based Compensation."]
2. Are AF&qpos;s PPSs cliff vesting or graded vesting?>3. The PPS options are performance-based, which means that under either U.S. GAAP or IFRS the amount expensed depends on whether it&qpos;s "probable" that the performance target will be met. Does this mean it&qpos;s equally likely that performance-based PPSs will be expensed at the same amount under U.S. GAAP as under IFRS?
4. What amount(s) of earnings per share did AF report in its income statement for the year ended December 31, 2017? If AF used U.S. GAAP, would it have reported EPS using the same classification?


Air France-KLM (AF), a Franco-Dutch company, prepares its financial statements according to International Financial Reporting Standards. AF's financial statements and disclosure notes for the year ended December 31, 2017, are available in Connect. This material is also available under the Finance link at the company's website (www.airfranceklm-finance.com). Required: 1. AF provides share-based compensation in the form of PPSs, Phantom Performance Shares. Recipients receive compensation in what form? Are such plans reported in the balance sheet as (a) assets, (b) liabilities, or (c) equity? [Hint: See Note 29: "Share-Based Compensation."] 2. Are AF's PPSs cliff vesting or graded vesting?
3. The PPS options are performance-based, which means that under either U.S. GAAP or IFRS the amount expensed depends on whether it's "probable" that the performance target will be met. Does this mean it's equally likely that performance-based PPSs will be expensed at the same amount under U.S. GAAP as under IFRS? 4. What amount(s) of earnings per share did AF report in its income statement for the year ended December 31, 2017? If AF used U.S. GAAP, would it have reported EPS using the same classification?

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