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- Administrative Procedures (3)
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Advanced Equity Accounting
Webcast | Published July 19, 2023
Grow your stock plan accounting expertise with this deep dive into challenging topics and scenarios. -
When Is the Grant Date Under ASC 718?
NASPP Blog | Published May 3, 2023
The four key principles that determine when an award is considered granted for expense purposes. -
Excess Tax Withholding: What You Need to Know
Resource | Published February 27, 2023
Can you accommodate employee requests for additional federal income tax withholding on their stock plan … -
Overcoming the Barrier: Building Cross-Departmental Connections
Webcast | Published July 20, 2022
A panel of experts discusses strategies to help bridge the gap between human resources, executive … -
The SEC’s Guidance on Spring-Loaded Equity Awards
NASPP Blog | Published June 23, 2022
Highlights from our podcast episode with Takis Makridis from Equity Methods on SAB 120, how it affects … -
The SEC’s Guidance on Spring-Loaded Equity Awards
Podcast | Published June 8, 2022
This episode explains what spring-loaded equity grants are, what the SEC has to say about them, and what … -
Acronyms Commonly Used in Equity Compensation
NASPP Blog | Published June 2, 2022
Does equity compensation sometimes feel like a foreign language or a big bowl of alphabet soup? This … -
6 Principles for Accounting for Stock-Based Compensation
NASPP Blog | Published April 12, 2022
Learn six fundamental principles that govern how much expense companies recognize for stock-based compensation … -
A Better Way to Calculate Volatility
NASPP Blog | Published March 10, 2022
Most companies use closing prices to calculate historical stock price volatility. It turns out that this … -
Examining the SEC’s New Guidance on Spring-Loaded Grants
Resource | Published March 2, 2022
Spring-loading is the practice of issuing grants just before an announcement of good news. A recent SEC … -
Accounting for Equity Compensation in the United States
Resource | Published December 31, 2021
Written for readers without an accounting background, this article provides a summary of the treatment … -
FASB Simplifies Valuation of Private Company Stock
NASPP Blog | Published November 30, 2021
The FASB has updated ASC 718 to include a practical expedient for the valuation of private company … -
Accounting for Continued Vesting Upon Retirement
NASPP Blog | Published June 29, 2021
When awards provide for continued vesting upon retirement, this has the effect of shortening the period … -
Retirement Eligible Employee and LTI: Accounting and Valuation Considerations
Resource | Published June 28, 2021
This article summarizes the accounting treatment of equity awards that provide for continued and accelerated … -
Accounting for Accelerating Service Conditions of Performance Awards
NASPP Blog | Published December 4, 2020
How to account for the waiver/removal of service conditions from a performance award in connection with … -
Equity Compensation and Employee Mobility
Resource | Published November 9, 2020
WHITEPAPER EQUITY COMPENSATION AND EMPLOYEE MOBILITY BY KEVIN BRADY, ARMTECH, OCTOBER 2011 WHITEPAPER … -
Using Data for Better Employee Retention: 5 Things to Know
NASPP Blog | Published September 21, 2020
How you can use employee data that you already have to make better decisions about equity awards. -
Journal Entries for Stock Compensation
Resource | Published August 12, 2020
There are numerous journal entries that are recorded in a company’s accounting records throughout the … -
Accounting for Cash Settlement of Equity Awards
NASPP Blog | Published July 22, 2020
Paying out options or awards in cash? Here's how to account for the payout, explained in fewer than 75 … -
Accounting for Extending a Post-Termination Exercise Period
NASPP Blog | Published July 8, 2020
Need to extend the post-exercise period of an option? Here's how to account for it, explained in 75 …