Equity Administration and Compliance - A Closer Look at FAS 123(R) (Now ASC Topic 718)
About This MeetingIt's been five years since most companies adopted FAS 123(R), now known as ASC Topic 718, and oh what a ride it's been. Forfeiture rates and lattice models, accelerated expensing for retirement provisions, and all the different types of modifications - all were new to most of us in 2006.
Add to that the newest trends in equity compensation such as performance awards and the latest demands by auditors, such as allocating expense for mobile employees and you have quite a stack of issues to sort through each quarter and year end.
Join our panel of experts as we dig into the issues mentioned above, discuss where we started, where we are now and our predictions for the future on each topic.
This session assumes a basic, working knowledge of FAS 123(R)/Topic 718 as we will delve into some of the more complicated aspects and minutiae of the standard and the challenges faces companies today and into the future.
This event has already taken place. It is available as a free Webinar replay in the members-only area of this site.
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This replay was recorded on July 19, 2011.
PresentersElizabeth Dodge, CEP, Vice President, Stock & Option Solutions Elizabeth is the Vice President of Product Management for Stock & Option Solutions, Inc. (SOS). Her responsibilities include monitoring new developments in the equity compensation arena, performing market research, speaking at industry events, helping to define the product roadmap for SOS, and helping clients solve their equity compensation challenges. Elizabeth joined SOS in 2008, and has been designing solutions and software specific to equity compensation challenges since 1998.
Elizabeth regularly speaks on industry trends and product development at client and industry events including NASPP webcasts, GEO and NASPP Chapter meetings, and the NASPP Annual Conference. She was also spoke at the West Coast FASB Roundtable on FAS 123(R) and co-authors the chapter on accounting for equity compensation in The Stock Options Book, by Alisa Baker. She became a Certified Equity Professional in 1999, continues to volunteer for the Certified Equity Professional Institute, and serves on the CEPI Curriculum Committee. She is also President of the Silicon Valley Chapter of the NASPP and serves on the board of directors of the NCEO.
Kim Kovacs, Founder and CEO, OptionEase, Inc. Prior to co-founding OptionEase, Inc., Ms. Kovacs was the founding Chief Financial Officer of ORYXE Energy International. From 2001 - 2006, Ms. Kovacs raised over $35 million in venture capital financing for ORYXE, a leading Irvine, CA based clean tech company serving major refineries throughout the US.
Prior to ORYXE Energy, Ms. Kovacs was the CFO for RosettaNet, in Santa Ana, CA. RosettaNet is a not-for-profit trade consortium representing most of the Fortune 500 global companies. RosettaNet's charter is to develop e-commerce standards for rapid, mass adoption. During her tenure at RosettaNet, Ms. Kovacs worked closely with McKinsey & Company to create, develop and deploy a merger with the UCC.
Ms. Kovacs has also been senior partner at Tech West Partners, and has served as CFO at a number of companies, including Greenland (a public company) New Media Corporation and CROCE's. She also held a position at Deloitte & Touche as an executive consultant.
Ms. Kovacs is an active member of the Forum for Women Entrepreneurs, an advisor to the Association of Women in Technology and an active member of E2.
Ms. Kovacs graduated with honors from California State University at San Diego with a Bachelor of Science in Business Administration /Finance degree