- Anguilla
- Antigua
- Argentina
- Aruba, Bonaire, Curacao and St. Maarten
- Bahamas
- Belize
- Bolivia
- Brazil
- British Virgin Islands
- Canada LLP
- Canada RCGT
- Cayman Islands
- Chile
- Colombia
- Costa Rica
- Dominica
- Dominican Republic
- Ecuador
- El Salvador
- Grenada
- Haiti
- Honduras
- Jamaica
- Mexico
- Montserrat
- Nicaragua
- Panama
- Paraguay
- Peru
- Puerto Rico
- St Kitts
- St Lucia
- St Vincent and the Grenadines
- Trinidad & Tobago
- United States
- Uruguay
- Venezuela
- Albania
- Armenia
- Austria
- Azerbaijan
- Belarus
- Belgium
- Bosnia and Herzegovina
- Bulgaria
- Channel Islands
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Georgia
- Germany
- Gibraltar
- Greece
- Hungary
- Iceland
- Ireland
- Isle of Man
- Israel
- Italy - Bernoni
- Italy - Ria
- Kazakhstan
- Kosovo
- Kyrgyzstan
- Latvia
- Liechtenstein
- Lithuania
- Luxembourg
- Macedonia
- Malta
- Moldova
- Monaco
- Netherlands
- Northern Ireland
- Norway
- Poland
- Portugal
- Romania
- Russia
- Serbia
- Slovak Republic
- Slovenia
- Spain
- Sweden
- Switzerland
- Tajikistan
- Turkey
- Ukraine
- UK
- Uzbekistan

"The transition from intrinsic value to fair value method will definitely increase the charges for ESOPs for many companies and will impact earnings."
Ashish Gupta
Director, Grant Thornton Advisory Private Limited
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