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NASPP Essentials

NASPP Essential

Accounting for Equity Compensation in the United States

More Details Nov 01,2015

Latest Developments

FASB Clarifies Accounting for Modifications of Share-Based Payments

May 23,2017

FASB Issues Modification Accounting ASU

May 11,2017

FASB Proposes Amendments to Modification Accounting under ASC 718

Nov 21,2016

Displaying results 1-3 (of 8)

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Articles

Article

Implications of Modifying Underwater Share Options

More Details Apr 01,2009

Article

Cancellations and Modifications of Underwater Stock Options Requ...

More Details Nov 23,2008

Article

Discretionary Anti-dilution Adjustments in Equity Compensation P...

More Details Jun 06,2006

Podcast

Apr 22,2015

#15: Ask the Expert - Accounting Questions Answered

Apr 22,2015

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Webcasts

Apr 23,2013

Breaking Up Is Hard to Do: Executives, Terminations, and Equity Compensation

Everything you need to know about departing exe...

Apr 23,2013

NASPP Blog

NASPP Blog

When Is a Benefit Not a Benefit?

Apr 20,2017Barbara Baksa

Riddle me this: when is a benefit not a benefit? The answer: when that benefit results in a change to the terms and conditions of an ISO. Making changes to ISO can have the unfortunate effect of...Read More

NASPP Blog

The Mod Squad

Aug 28,2012Barbara Baksa

This week, we feature another installment in our series of guest blog entries by NASPP Conference speakers. Today's entry is written by Elizabeth Dodge of Stock & Option Solutions, who will ...Read More

NASPP Blog

Repricing and Company Performance

Aug 31,2010Barbara Baksa

Repricing and option exchange programs have long been a controversial practice. Read More

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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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