Stock Options

Member's Profile
Bob McCarthy
Title: CFO
We are a private, venture capital backed company.  in a recent meeting with our Comp Committee there was discussion about increasing use of stock grants to high performers to...
Member's Profile
Dan Ryan
Title: CFO
Company: Privately held
(CFO at Privately held)
Quick question about stock option vesting for some grants we are looking at: Can the vesting date pre-date the grant date? In other words, if we hire someone June 1 but the board...
Member's Profile
Shel Perham
Title: CFO Consultant
Company: CFO Services, Robert Half
(CFO Consultant at CFO Services, Robert Half)
Has anyone used "eProsper" by SVB Analytics Inc to manage their equity and 123R stock option compliance? Any alternative recommendations for a tool or service? Any thoughts...
Member's Profile
Rondo Brakes
Title: Accounts
Company: Account 101
(Accounts at Account 101)
I am looking to get a basic understanding on the accounting treatment for restrticted stock vesting. The situation is shares have vested but the employee has chosen to have the company...
Anonymous Member
(VP Finance)
I believe there are special debits and credits for paying a consultant in stock options vs cash...What are the debits and credits if a consultant provides $50k of consulting and gets...
Member's Profile
Jim Timmins
Title: Managing Director
Company: Teknos Associates
(Managing Director at Teknos Associates)
IRC 409A became part of the tax code on January 1, 2009.  So, what have we learned in the intervening three years*? One of the biggest surprises to most people is that the issue...
Anonymous Member
(Controller & Operations Mgr)
Our attorney answers, "no, the stock is fully vested, ask your accountant." Our accountant says "I think it is a safe thing to do, because I have heard of the IRS...
Member's Profile
Jane Levin
Title: Corporate Controller
Company: Private
(Corporate Controller at Private)
What is the difference between IRC 409a and FASB ASC 718? And for a U.S. c-corp do I need to worry about ASC 718?
Member's Profile
Paul Shapiro
Title: Consultant
Company: Paul G. Shapiro, CPA
(Consultant at Paul G. Shapiro, CPA)
If an employee leaves in 2012 but has 90 days to exercise their vested ISO's, do we show their unvested shares as Cancelled as of 12/31/11, or do we have to wait until the...
Anonymous Member
(VP of Finance)
The company's board believes that the trading price of its stock on the OTC market is not indicative of the fair value of the stock. It, therefore, set the fair value of its stock at...