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Enrolled:
104
Duration: 1 Hour
Level: Intermediate
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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

Course Collections

This course is included in the following Course Collections:

Learning Objectives

  • Describe what performance equity awards are and how they are used
  • Articulate the most common awards utilized, including the pros and cons
  • Review accounting for performance equity, including FASB and IFRS
  • Review modifications, accelerations and other factors that affect payout vesting
  • Describe new regulatory changes

8 Reviews (50 ratings)Reviews

4
Anonymous Author
good course
4
Anonymous Author
Links to good black scholes or monte carlo calculators would be beneficial
4
Member's Profile
Good information covering the various combination models of equity awards. Pace was good.
4
Member's Profile
Difficult subject if not versed in it.....
5
Member's Profile
very clear and easy to follow, in a complex topic!
4
Member's Profile
Good
4
Member's Profile
slide content was a bit confusing
4
Anonymous Author
Interesting topic, but not all the slides were provided which made it difficult to take notes.

Prerequisites

Prerequisite: Exposure to employee compensation plans

  • An understanding of the basics of FASB 123R (Topic 718) is recommended
  • An understanding of equity based stock options and their utilization as compensation is preferred.

 

Advanced Preparation: None

 

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 ext. 106, or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
Performance Based Equity Awards
  5:50Performance Equity Awards Defined
  16:04Examples of Performance and Market Awards
Valuation and Modifications
  5:32Valuation Methodologies
  9:17Modifications
Changes and Trends
  6:30Recent Regulatory Changes
  7:35Trends in Performance Equity Awards
CONCLUSION
  4:04Conclusion and Additional Resources
SUPPORTING MATERIALS
  PDFSlides: Understanding Performance Based Equity Awards
  PDFUnderstanding Performance Based Equity Awards Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM