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NASPP Essentials

Award Modifications: Key Considerations
May 05,2020

A chart comparing the key considerations for common types of modifications to equity awards.

Accounting for Equity Compensation in the United States
Dec 31,2019

Written for readers without an accounting background, this article provides a summary of the treatment of stock compensation under US GAAP. Also includes highlights of differences between the US GAAP and IFRS with respect to stock compensation.

Articles

FAQ: U.S. Equity Compensation Plans (2017)
Dec 16,2016

Proxy advisory firm ISS provides an FAQ addressing questions about how they evaluate U.S. equity plans.

Implications of Modifying Underwater Share Options
Apr 01,2009

Many companies, knowing that out-of-the-money, or underwater, share options can affect the morale and retention of key employees, are considering whether and how to modify outstanding awards. Companies exploring strategies should understand their accounting implications as well as the business, organizational, and regulatory concerns that are the context for the strategies. This edition of Defining Issues describes the accounting implications of the more common approaches and some basic factors that should be considered when a company tailors a strategy to its specific circumstances.

Cancellations and Modifications of Underwater Stock Options Require Careful Consideration
Nov 23,2008

As a result of declines in employer stock prices, companies may consider strategies intended to maintain value or provide alternative incentives associated with employee share-based awards that are "under water" (i.e., the award's exercise price is greater than the current market price of the stock). Careful consideration should be given to the accounting for such strategies. This HRS Insight discusses the accounting for various strategies that may be considered and provides practical examples for each strategy.

NASPP Blog

5 Things to Know About Award Modifications
May 05,2020
Barbara Baksa

Five things to be aware of before you modify equity awards. You for sure don't want to forget about #4.

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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