Performance Share Accounting
From Our Equity Compensation Webinar SeriesEach one-hour Webinar features an experienced authority in the field and discusses a requested topic.
This replay was recorded on December 10, 2014.
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
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| 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.