The NASPP Blog
May 27, 2020
For this week@s blog entry, I continue my series on how to account for modifications to equity awards@explained in 75 words or less. Today@s topic is acceleration of vesting upon termination of employment (or service).Can you explain the accounting treatment in 75 words or les...
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The NASPP Blog
Jun 23, 2020
This week, I return to my series on how to account for modifications to equity awards@explained in 75 words or less. Today@s topic is cancellation of equity awards for no consideration.It is unusual that equity awards are canceled for no consideration, but sometimes executives...
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The NASPP Blog
Jun 02, 2020
For this week@s blog entry, I continue my series on how to account for modifications to equity awards@explained in 75 words or less. Today@s topic is repricing stock options.Repricings differ from the modifications I have discussed thus far in that the primary change is to the...
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The NASPP Blog
May 19, 2020
Here@s the situation: you@ve got an equity award in which vesting is conditioned on non-market targets (i.e., targets other than stock price, market cap, or TSR) and the targets are not achievable. The company takes one of two actions: modifies the targets to make them achieva...
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The NASPP Blog
Jun 09, 2020
I started this series on modifications by discussing how modifications to non-market performance conditions are accounted for. Today I return to the topic of performance awards, to focus on modifications to market conditions.Understanding Market ConditionsA market condition is...
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The NASPP Blog
Jul 07, 2020
It@s time to return to my ongoing series on how to account for award modifications. Today@s topic is modifications to extend the time to exercise options when employees terminate employment. This one is kind of a doozy.This modification is similar to a repricing in that it doe...
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