Market and Performance Award Accounting Best Practices

Presented by: Josh Schaeffer, PhD Boxian Kolb Matt Gabrielson

Market and performance awards continue to drive much of the complexity in share-based compensation financial reporting. There’s been a steady growth in multi-metric awards, interdependencies between conditions, grant date ambiguity, and other novel twists that further complicate the accounting. Some of today’s most novel designs were not even contemplated when ASC 718 was first drafted in 2004.

Watch our webcast playback as we unpack the accounting treatment and financial reporting process implications for market and performance awards. We’ll explore:

  • Disparate frameworks for market versus performance conditions
  • Valuation principles, and key fair value drivers, for market awards
  • The treatment of awards with both a market and performance condition
  • Grant date complexity due to the timing in which targets are established
  • Advanced issues in diluted EPS (ASC 260) disclosure
  • 10-K and proxy disclosure considerations
  • How and where finance should weigh in on pay vs. performance disclosures
  • Financial reporting process and system implications for complex performance awards

This webcast will cover the basics all the way through advanced topics. Whether you’re new to ASC 718 financial reporting or a longtime pro, be sure to sign up for this important discussion.

CPE Credits: 1.0 (available to live webcast attendees)
Field of Study: Accounting
Program Level: Overview
Additional CPE details

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