Modifications come in all shapes and sizes. While ASC 718 offers a solid framework to account for them, the variety of both compensation designs and the circumstances that lead to modifications can make the framework difficult to apply in practice. This webcast will provide an in-depth look at the accounting theory and how to navigate the complexity of real-world cases.
With careful design and execution, long-term incentive plans have the power to motivate, retain, and reward employees. Even with the best of intentions, these powers can be undermined by company-specific realities or a worldwide event that affects virtually every business. It’s at these times that we see modifications take shape.
In this webcast, we’ll begin with the process of identifying a modification, which can be particularly challenging when discretion from the board of directors is involved. We’ll then unpack the accounting rules in ASC 718 and disclosure requirements in Regulation S-K. With this framework in hand, we’ll finish by reviewing various modifications in practice along with the special considerations that each carries.
Register today for a foundational overview of equity award modifications, from theory to the real world: https://www.equitymethods.com/webinars/equity-award-modifications-in-the-real-world/
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This content has been provided by Equity Methods, a Community and Chapter Sponsor of SEC Pro. Equity Methods provides valuation, financial reporting, and human resources advisory services related to equity compensation and other complex securities.
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