Description

Performance Equity Awards are becoming increasingly more popular, especially with public entities. However, private companies are also adopting policies to incorporate performance awards as part of their overall compensation strategies.

This course is designed to provide you with a fundamental understanding of Performance Equity Awards, when they are most appropriate to implement, and the accounting treatment of these awards (and differences) from both a FAS and IFRS perspective.

We will cover:

• Specific examples of Performance-Based Equity Awards including restricted stock and options
• Step-by-step accounting treatments, from valuation to expense entries
• The most popular Performance-Based Equity Award revisions to plan
• Less common practices and how these can be difficult to track and account for in the financial statements