Accounting for equity awards is a nuanced endeavor. Slight differences in plan structure and design can lead to significant changes in terms of amount and timing of expense recognition, tax deductions, and other accounting pitfalls. Changes in terms of awards can also add to the challenges of stock-based compensation accounting.
Hear Certent expert Raul Fajardo, CEP, customer support manager, and learn how to avoid 5 common equity accounting traps including:
- True-ups and forfeitures
- Modifications
- Tax accounting
- Retirement provisions
- Performance targets treatment