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:
10 CoursesFinance for Entrepreneurs
- Start-up Equity and Cap Table Basics
- Understanding Performance-Based Equity Awards
- Accounting 101: How To Do Basic Accounting In One Hour
- Learn Finance Principles in 1 Hour
- Financial Modeling Using Excel
- The Evolution of a Great Spreadsheet Report - How to Effectively Present Numbers in the Business World
- Creating a Winning Pitch for Venture Capital Investors
- Venture Capital Valuation Analysis Method
- Enterprise Risk Management 101
- The IPO Preparation Process - Preparing a Company to Access the Public Markets
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 (56 ratings)Reviews
Anonymous
(Senior Accountant)
Interesting topic, but not all the slides were provided which made it difficult to take notes.
Gina Alexander
(CFO at Privately held telehealth services compa..)
Good information covering the various combination models of equity awards. Pace was good.
Anonymous
(Controller)
Links to good black scholes or monte carlo calculators would be beneficial
Lisa Johnson
(Controller at Serena & Lily, Inc.)
very clear and easy to follow, in a complex topic!
Tim Philips
(Controller at Self)
Difficult subject if not versed in it.....
unknown
()
slide content was a bit confusing
Anonymous
(Chief Financial Officer)
good course
Patrenia McAbee
(Owner at McAbee Consulting)
Good
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 .