2014 State of the Union: Equity Compensation Design, Valuation & Accounting

The landscape today in share-based compensation has undergone drastic change, spanning award design strategies, valuation protocols, and accounting best practices.  This session provides a panoramic view of relevant share-based payment topics impacting compensation, accounting, and tax professionals. Attendees will learn to:

  • Recognize the role of governance groups such as ISS in driving the current trend toward market-based (“TSR”) awards.
  • Describe innovations in plan design, including accounting’s essential role in the design process.
  • Explain updates on volatility estimation, including de-levering/re-levering of volatility.
  • Analyze opportunities and challenges in pushing expense down to individual cost centers within a complex organizational hierarchy.
  • Describe international recharge programs and the complications from employee mobility.
  • Differentiate popular modifications and the accounting/valuation treatment required.