Equity compensation, and in particular performance-based awards, allow for a tight alignment between employee performance and shareholder interests, but the accounting is complicated.
Hear Certent experts Kathy Biddle, CEP, manager of accounting services, and Michael Mauro, senior consultant, professional services, as they use real-world examples to provide you with a solid performance award accounting foundation so you can deliver the right strategy, the right plan, and the right reporting.
When you walk away from this presentation, you will:
- Understand performance goals and their impact from an accounting standpoint
- Know when to start the clock on measuring performance: service periods vs. grant dates
- Be able to account for different types of requisite service periods, depending on the terms of performance award
- Adjust expense amortization schedules for changes in vesting schedule, number of awards, and value of awards
- Execute EPS guidance per ASC 260 and apply the Treasury Stock Method to the shares considered issuable