Financial Reporting, Compliance & Valuation

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What Is Monte Carlo Simulation?

By Carly Sanfilipo

Performance Share plans that are contingent on Relative Total Shareholder Return (“RTSR”) continue to gain in prevalence. However, the accounting rules under ASC 718 create financial reporting needs on the date of grant, as it...

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The Valuation of Non-Vesting Conditions under IFRS 2

By Dan Coleman

If a plan allows for retirement-eligible award holders to continue to earn their awards after retirement, what initially looks like a performance condition could actually be a “non-vesting” condition under IFRS 2. Non-vesting conditions should...