The Valuation of Non-Vesting Conditions under IFRS 2

Written By: Dan Coleman, Jon Burg

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 be considered in the estimation of fair value and could drastically lower your company’s expense.

Accounting for Performance Awards An  Introductory Guide for Equity Compensation Professionals

Accounting for Performance Awards: An  Introductory Guide for Equity Compensation Professionals

As performance-based equity has become a cornerstone of modern compensation strategies, accurately accounting for these awards under ASC 718 is essential. This guide is designed...
5 Practical Improvements for Executive Compensation Disclosures

Five Practical Improvements for Modernizing Executive Compensation Disclosure

As the SEC prepares to host its upcoming roundtable on Executive Compensation Disclosure Requirements on June 26th, it is a perfect time to reimagine how...
Reframing Compensation Actually Paid, TSRs, and the CEO Pay Ratio into the SCT

Reframing Compensation Actually Paid, TSRs, and the CEO Pay Ratio into the SCT

In the first installment of Infinite Equity’s Five Practical Improvements for Modernizing Executive Compensation Disclosure, we explore combining the Summary Compensation Table with the Pay...