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Understanding Performance-Based Equity Awards

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Certified Public Accountant

Continuing Education Credit:
1 CPE Credits
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Specialized Knowledge
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Self-Study
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Online
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
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Chartered Accountant (IES7 CPD)

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1 Hours
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Online
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Certified Management Accountant

Continuing Education Credit:
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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.

Certified Fraud Examiner

Continuing Education Credit:
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Specialized Knowledge
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Online
Program Level:
Basic
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No advanced preparation or prerequisites are required for this course.

Certified Internal Auditor

Continuing Education Credit:
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Field of Study:
Auditing and accounting
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Self-Study
Program Location:
Online
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Basic
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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.
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Certification in Risk Management Assurance

Continuing Education Credit:
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Other activities contributing to professional competence
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Society for Human Resource Management Certified Professional

Continuing Education Credit:
1 PDC Credits
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Online
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Basic
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No advanced preparation or prerequisites are required for this course.
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 1 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Society for Human Resource Management Senior Certified Professional

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No advanced preparation or prerequisites are required for this course.
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 1 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Professional in Human Resources

Continuing Education Credit:
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HR (General)
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Online
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Basic
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No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Senior Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
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HR (General)
Program Location:
Online
Program Level:
Basic
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No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Global Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
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No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Associate Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Professional in Human Resources – California

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
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No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Professional in Human Resources - International

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Senior Professional in Human Resources - International

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
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