Treatment of Equity for Retirement Eligible Employees

Retirement Eligible Employees and LTI: Accounting and Valuation Considerations Background Many companies allow for retirement eligible employees to continue to earn equity awards after retirement when meeting defined retirement criteria. Sometimes the retirement criteria are based on an age, or service, or a combined total of age and service. As a reward for their retirement…
Closing Prices Have Fat Tails

VWAP Volatility Infinite Equity is introducing innovative new thought leadership on the financial theory around determining historical volatility for purposes of ASC718. Introduced in the Research Brief, A New Way to Estimate Historical Volatility, and published collectively at www.VWAPVolatility.com. The intent of this Research Brief is to study closing prices compared against the tick-by-tick transaction…