Rigor Testing – What Are Appropriate Risks of Forfeiture
What Are Appropriate Risks of Forfeiture for Performance Equity? Performance-based compensation makes up a significant portion of executive pay in the form of both short and long-term incentives. However, it can be quite challenging to...
NYSE/NASDAQ Halt Trading of Russia-Based Companies
Have these halted stocks impacted your peer group? This week, the New York Stock Exchange (“NYSE”) and Nasdaq have temporarily halted trading in the stocks of Russia-based companies listed on their exchanges. The halts are...
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...
Stop the Games
As the pandemic rages on, many people are stuck inside with limited places to go and are searching for creative ways to occupy their time outside of the occasional trip to the grocery store. This...
Unexpected Expense
Is Your Stock-Based Compensation Program about to Cause a Second Wave of Expense? The first quarter of 2020 was one of the worst quarters for the stock market since the Great Recession, with the S&P...
The New AS 1210: Using the Work of a Specialist
The valuation and accounting for employee equity under ASC 718 can be quite material and has ramifications throughout your corporate financials. Some of the exhibits that will be affected are the income statement, the disclosures...
The “Stub Period” Challenge
Relative Total Shareholder Return (RTSR) awards are the most prevalent type of performance awards in the global marketplace. The accounting fair value under ASC Topic 718 for RTSR awards is estimated using Monte Carlo simulation...
