ASC 718 In Motion

Presented at: 23rd Annual NASPP Conference, San Diego, CA, October 2015

Panelists: Mark Barton, Financial Accounting Standards Board – Paul Bailey, Red Hat – AmyLynn Flood, PWC – Takis Makridis, Equity Methods

This session at the 2015 NASPP provides an analysis of the pending changes to ASC 718, starting with the reasons behind the changes and the timeline of developments to date. The panelists then go in depth on topics including tax withholding, the APIC pool, diluted EPS, and optionality in using a forfeiture rate. On each topic, the panelists share tips and best practices for managing the pending transitions.