Archived Webinars
SEC Simplified Method Transition Considerations
12/08/2011The SEC “Simplified Method” for estimating the expected term on an employee stock option is used by hundreds of large and small public companies—but, with the stricter tone in SAB 110 and overall increasing scrutiny on fair value measurement techniques, the SEC Simplified Method is creating risk for many of the companies currently using it.
In this webinar, we discussed recent research that helps to resolve critical questions affecting fair value measurement of employee stock options. We shared both our research results and practical experience derived from assisting hundreds of companies address these specific issues.
Eyes Wide Open: Mastering Performance Awards
09/22/2011This webinar, delivered by experts in performance equity arrangements from Equity Methods and Baker & McKenzie's Global Equity Services Group, focused on providing issuing companies with a broad understanding of key legal and accounting implications of performance-based equity awards, and the best practices that have evolved over the last five years. In addition, presenters reviewed means by which companies can maintain access to best practices guidance and grow the expertise of their internal staff in equity compensation matters.
ASC 718 Webinar Series #13: Equity Compensation Issues in the Newly Public Company
08/25/2011Equity Compensation is a crucial component of a newly public company’s total rewards strategy, creating tremendous benefits for both executives and non-executives. But there is a lot that can go wrong, not only in the design of equity programs, but also in complying with the applicable accounting standards.
In this webinar, we will explore the unique equity compensation considerations for newly public and soon-to-be public companies, while sharing proven best practices in the areas of valuation, plan design, and accounting/tax reporting. While streamlined and codified processes are achievable, arriving at this end-state takes work in the form of control design, accounting policy codification, and analysis. We will share practical considerations that will assist in designing an airtight compliance process.
ASC 718 Video Webcast Series #1: Creative Award Design – Thinking Outside the Equity Compensation Box
01/13/2011In this webcast, we propose a framework for assisting companies in more closely linking their equity compensation programs to their corporate strategy, and doing so in a way that is robust to each level in the organization. Complicating things however are conflicts that can arise even within this framework, reflecting how difficult tradeoffs are inevitable.
The structured approach we introduce provides companies with a strategy to combat these challenges, to expand their horizons to consider a broader portfolio of potential equity compensation instruments, and hopefully select the right mix for each level within their organization. One conclusion we draw is the need to go beyond traditional, plain vanilla award types; and as such, we discuss a variety of atypical award types that may make sense under different corporate circumstances.
FAS 123R Webinar Series #12: Expected Term and Financial Statement Misstatement
10/28/2010As a result of hundreds of client engagements and interactions with accounting firms and regulators, very specific analytical best practices have emerged that extend beyond the more basic expected term derivation issues from several years ago. Through a panel-based webinar format, we present and discuss these best practices. We also present the results of research performed on actual company data, in which we tested the financial statement materiality of these best practices. Our research confirms the importance of performing analyses related to group-specific exercise behavior and non-representative historical data.
FAS 123R Webinar Series #11: Accounting for M&A – A Deeper Look at Assumed Awards
08/26/2010A deeper look at the accounting, valuation and financial reporting for awards assumed in a business combination, including FAS 141, FAS 141R, and FAS 123R’s modification accounting rules.
FAS 123R Webinar Series #9: Underwater Option Exchanges
02/20/2009Survey Results & Accounting Challenges – Don’t let this highly visible transaction results in a random outcome! Understand why you can’t use Black-Scholes to value your underwater options.
FAS 123R Webinar Series #8: Option Exchanges for Restricted Stock
09/19/2008While offering some hope in correcting retention and motivation problems, little practical accounting guidance exists for you to leverage in considering such a significant decision. Until now…
FAS 123R Webinar Series #6: New Regulations for Expected Term Calculation
11/02/2007Phase Out of the "Simplified Method" of Calculating Expected Term: What Are You Going To Use Now? Join Takis Makridis of Equity Methods to learn how best to transition away from the simplified method of calculating Expected Term.
FAS 123R Webinar Series #5: Challenges of Performance-Based Awards-Part 2
03/16/2007Performance and market awards create new types of incentives for recipients, and introduce valuation and accounting complexity that impacts financial reporting risks and success factors. Join Takis Makridis of Equity Methods for a webinar on avoiding the risk and achieving success.
FAS 123R Webinar Series #5: Challenges of Performance-Based Awards-Part 1
03/02/2007Performance and market awards create new types of incentives for recipients, and introduce valuation and accounting complexity that impacts financial reporting risks and success factors. Join Takis Makridis of Equity Methods for a webinar on avoiding the risk and achieving success.
FAS 123R Webinar Series #4: FAS 123R One Year Later
01/26/2007Takis Makridis shares methods to consolidate and synthesize valuation best practices. Learn more about updating valuation and input assumption methods. Make further improvements in accuracy and efficiency.
FAS 123R Webinar Series #3: Best-in-Class Forecasting Methodologies
11/10/2006Companies are just beginning to learn of the strategic value created by best-in-class forecasting methodologies. This webinar will focus first on the requisite components to any forecasting model and then consider strategic ways such a model can be put to use in order to answer some of the most pressing and important questions finance, accounting, and HR professionals are now being asked in the area of equity compensation.
FAS 123R Webinar Series #2: Expense Allocation
09/15/2006Takis Makridis, co-author of “Accounting for Equity Compensation” shares best practices regarding expense allocation.
