From Our Equity Compensation Webinar Series
- Each one-hour Webinar features an experienced authority in the field discussing current equity compensation topics relevant to both private and public companies.
- Discuss current administrative and other issues with fellow practitioners without leaving your office!
- Free for NCEO members
Performance Share Accounting
December 10, 2014 (10:30 am-11:30 am Pacific)
About This MeetingPerformance award accounting and administration can get complicated, so if you hear the word "performance" from your comp committee, make sure you get a seat at the table. Get the whole team involved, including administration and accounting, as part of the planning, not as an afterthought. And join this webinar to learn the performance award accounting basics, so that you have the foundation to deliver the right strategy, the right plan, and the right reporting. You will walk through a series of scenarios and the accounting ramifications of each, so that you are ready to apply what you learn to your performance award program.
- Distinguish the two accounting classifications of performance goals
- Apply different amortization schedules for grant vs. service inception dates
- Account for different types of requisite service periods, depending on the terms of performance award
- Adjust expense amortization schedules for changes in vesting schedule, number of awards, and value of awards
- Execute EPS guidance in ASC 260 by determining if shares are contingently issuable and applying the Treasury Stock Method to the shares considered issuable
|10:30 AM|| Performance Share Accounting |
Carly Campioni, Radford, and Don Gillotti, EASi
In her current role with Radford Valuation Services, Carly manages client relationships and projects that involve analyzing stock option data, performing statistical analysis, developing assumptions, and producing financial reporting information for valuations and accounting under Topic 718. As an RVS consultant, she has extensive experience with Monte Carlo simulations for the valuation of market-based awards, as well as option modifications and underwater option exchange programs. She was a speaker at the 2009 and 2013 NASPP Conferences, as well as various roundtables. She is currently serving as Treasurer of the Silicon Valley chapter of the NASPP. Clients on which she consults include Altera Corp, Cisco Systems, IDEX Corp, J.P. Morgan, and Varian Medical.
NCEO members: Free.
Nonmembers: See below for fees.
General Registration InformationRegister just once per year and be automatically registered for for all of the Equity Compensation Webinars in our 2013 series. If you are not currently a member, it only costs $90 to join for one year (sign up here). To register, either (1) use the registration form in the members' area of this site (username and password required) or (2) email firstname.lastname@example.org.
Who Needs to Register?Each person who logs in to a Webinar must register in advance and must log in using his or her own name. Your registration is not transferable to someone else at your company, so if someone else will log in to the Webinar, they should register themselves.
If a group of people will all watch the Webinar from one computer, using a projector and speaker phone or similar technology, only one person needs to register and log in.
If you want continuing education credit, then you must register and log in using your own name. We will not be able to provide a certificate of completion if you do not.
Viewing ReplaysWebinar replays allow you to access prerecorded Webinars at your convenience, as often as you like. Replays of equity compensation Webinars are provided to NCEO members only and are free. To view replays, go to the list of upcoming and archived equity compensation Webinars in the members' area of this site (username and password required)
Continuing Education CreditTo receive continuing education credit for our Group-Internet Based Webinars, participants must be registered for the Webinar and log in to the Webinar under their own name. Participants must respond by poll to all the questions posed by the moderator. Participants failing to respond to the questions will not be eligible for continuing education credit. To receive a certificate of completion, please indicate the type of certificate you would like on the ReadyTalk Participation Registration page. Upon confirmation of your participation, you will be sent a certificate via email from Rebecca Chavez within the next 2 weeks. **CEP Institute accepts requests for credit on a completely self reporting basis - certificates are not required.
CPE CreditThe National Center for Employee Ownership (NCEO) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
This program is a "group-Internet based" offering and provides 1.00 hour of CPE credit for accountants in the area of "specialized knowledge and applications." The material is basic level. No prerequisites or advanced preparation is needed. For more information regarding administrative policies such as complaint and refund, please contact the NCEO at 510-208-1300.
IRS CreditThe National Center for Employee Ownership (NCEO) is registered with the IRS as an approved provider of continuing education credit. This program provides 1.00 hour of IRS credit for Enrolled Retirement Plan Agents. Programs listed in other areas of our Web site are not approved for continuing education credit for Enrolled Retirement Plan Agents. Attendees must provide a PTIN with their registration in order to obtain IRS CE credit. Continuting education credit is not mandatory for tax return preparers.
CEP Credit for Certified Equity ProfessionalsThis program has been approved for 1.00 hour toward the ongoing education requirements of the Certified Equity Professional Institute at the Leavey School of Business, Santa Clara University. For more information about certification and continuing education, please visit the CEPI home page at http://www.scu.edu/business/cepi/.
HRCI Recertification CreditThe use of this seal is not an endorsement by HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute's criteria to be pre-approved for re-certification credit.
This program has been approved for 1.00 hour of recertification credit hours toward PHR and SPHR re-certification through the Human Resource Certification Institute (HRCI). For more information about certification or re-certification, please visit the HRCI home page at www.hrci.org.
Once you are registered, simply mark the dates of those Webinars you wish to attend on your calendar, and log in at the scheduled time. There is no need to advise us which ones you plan to attend. If you are an NCEO member no notice of cancellation is required. Live Webinars are a NCEO membership benefit and are free; therefore, refunds are not applicable. If you are not an NCEO member and have paid to attend, a full refund will be issued, less a $35 administrative fee, if the request is received by the close of business on 24 business hours prior to the broadcast. Cancellations made after that date will be eligible for credit toward another program, minus a $35 administrative fee. If you do not attend and do not cancel, no refund will be issued.