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.
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 Ramona Rodriguez-Brooks 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.