
more
Kim Kovacs, Executive Vice President
Kimberly Kovacs is the founder of OptionEase, was a board director for Alpha Project, CFO and board member of ORXYE Energy, and is a board member serving as treasurer for the National Coalition of Stock Plan Administrator
To Access This Course:
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 Series
This course is included in the following series:
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
Last updated/reviewed: November 9, 2020
22 Reviews (100 ratings)Reviews
Lots of information on each slide. However, it's hard to digest since presenter reads each bullet point, almost verbatim. Good repetition of key concepts. Would like to see less words and more visual displays of information (ex. tabular comparisons of "Type I, II, III" etc.) with detailed information in a reference resource (like the glossary).
The content was good and very comprehensive, but overall I think they would land better if they were accompanied by mathematical / illustrative examples. It's hard to get the full picture with just words and discussion.
the content assumed more familiarity with ASC 718 topics. Would have been helpful to include resources for further information of definitions (ie- what Monte Carlo is) sooner in the lecture
To be honest, I rather read from the textbook instead of listening in. Reading through the slides with slight modification does not really help me to understand the whole thing.
Although a lot of this course was a bit over my head, This was a useful course. I wish that the materials were a bit more in line with the exam.
The material was relevant and well laid out. A facts couples with trends kept me engaged and answered questions I was curious about.
I liked the Tim Cook example. More examples would be helpful in making the subject matter more interesting and easier to learn.
Too much text on the slides. Showing exactly examples of how to calculate the reward valuations would have been helpful.
Instructor not very engaging. Often just read slides. Course does give good technical knowledge over topic.
Would benefit from a broader utilization of examples interspersed in the presentation materials
Interesting topic, but not all the slides were provided which made it difficult to take notes.
Good information covering the various combination models of equity awards. Pace was good.
A great and detailed overview of performance equity - really comprehensive!
Links to good black scholes or monte carlo calculators would be beneficial
Complex topic that requires more examples and not just reading the slides
This course was a good beginner course for equity based awards.
boring course......very boring!!!!!!!!!!!no other comments
very clear and easy to follow, in a complex topic!
Difficult subject if not versed in it.....
slide content was a bit confusing
good course
Good
Prerequisites
Course Complexity: Intermediate
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 or send an e-mail to .