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Accounting for Performance Awards
More Details Sep 27,2019

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FASB Clarifies Equity Award Treatment When Performance Exceeds S...
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Equity Compensation and Employee Mobility
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Implications of Modifying Underwater Share Options
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Technical Roadmap to Expense Allocation
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GRIST Report: Section 162(m) 'Negative Discretion' May Require V...
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Practice Pointers - Expected Exercise Behavior
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Determining FAS 123R Expense: Straight-Line vs. Accelerated Attr...
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FAS 123(R) Requires Acceleration of Equity Compensation Cost for...
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Accounting for Auto-Enrollment in ESPP

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Aug 08,2016

#41: Balancing Compensation Expense with Perceived Value

You're taking the expense; what value are parti...

Aug 08,2016

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Jul 25,2012

Capped Stock Awards: The Next Generation?

Learn about the newest trend in stock compensat...

Jul 25,2012

Jun 29,2010

Ask the Experts: Estimating, Applying and Reconciling Forfeiture Rates

Get practical guidance on how to properly accou...

Jun 29,2010

NASPP Blog

NASPP Blog

Performance Award Accounting Follow-up

 Apr 29,2014Barbara Baksa

For today's blog entry, I have a couple of follow-up tidbits related to the recent EITF decision on accounting for awards with performance periods that are longer than the time-based service per...Read More

NASPP Blog

Performance Award Accounting

 Apr 15,2014Barbara Baksa

The FASB recently ratified an EITF decision and approved issuance of an Accounting Standards Update on "Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance ...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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