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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 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 24, 2019
21 Reviews (97 ratings)Reviews
Anonymous
()
Too much text on the slides. Showing exactly examples of how to calculate the reward valuations would have been helpful.
Anonymous
(Controller)
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).
Janine Korovesis
(Controller at Google)
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.
Cara Jones
(Accounting Manager at Google)
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
Jordann Hoo Jiun Horng
(Senior Internal Auditor at OCLARO INC)
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.
Leah Neal
( at Capitalogix, LLC)
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.
Anonymous
(Sr Director Consolidation)
The material was relevant and well laid out. A facts couples with trends kept me engaged and answered questions I was curious about.
Maya Walker
(VP Finance at Carnegie Technologies)
I liked the Tim Cook example. More examples would be helpful in making the subject matter more interesting and easier to learn.
Lawrence DeParis
(Founder & CEO at C-Level Solutions LLC)
Would benefit from a broader utilization of examples interspersed in the presentation materials
Anonymous
(Senior Accountant)
Interesting topic, but not all the slides were provided which made it difficult to take notes.
Gina Alexander
(CFO at Non-hospital based healthcare company)
Good information covering the various combination models of equity awards. Pace was good.
Emily Moran
(Director of Finance at Kurtosys Systems)
A great and detailed overview of performance equity - really comprehensive!
Anonymous
(Controller)
Links to good black scholes or monte carlo calculators would be beneficial
Yevgeniy Sukhenko
(Accounting Manager at GoCanvas)
Complex topic that requires more examples and not just reading the slides
Sarah Nissen
(Compass Consultant at Salo LLC)
This course was a good beginner course for equity based awards.
Wenjie Jin
( at Emil Capital)
boring course......very boring!!!!!!!!!!!no other comments
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.....
slide content was a bit confusing
Anonymous
(Chief Financial Officer)
good course
Patrenia McAbee
(Owner at McAbee Consulting)
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 .