Advanced Search

Results for "topic"
Displaying 1 - 10 of 111 Results

Search

Filter by Date

Filter by Content Type













Filter by Topic

Skip Navigation Links.
Expand AccountingAccounting
Expand AdministrationAdministration
Expand Award TypesAward Types
Expand Global Stock PlansGlobal Stock Plans
Expand InsidersInsiders
Expand Plan DesignPlan Design
Expand Private CompaniesPrivate Companies
Expand Proxy ReportingProxy Reporting
Expand Taxation (US)Taxation (US)
The NASPP Blog May 27, 2020
Accounting for Acceleration of Vesting Upon Termination

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... More Details

The NASPP Blog Jun 23, 2020
Accounting for Cancellations for No Consideration

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... More Details

The NASPP Blog Jun 02, 2020
Accounting for Option Repricings

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... More Details

The NASPP Blog May 19, 2020
Accounting for Modifications to Performance Awards

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... More Details

The NASPP Blog Jun 09, 2020
Accounting for Modifications of Market Conditions

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... More Details

The NASPP Blog Jul 07, 2020
Accounting for Extending a Post-Termination Exercise Period

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... More Details

  • 1

Can't find what you are looking for?

Post a Question

Find an Expert

Contact Us

About Us

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.

NASPP

P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.