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Webinar Recording

A Deep Dive into Performance-Based Equity Compensation: Design & Accounting

Date: Thursday, August 28, 2014
Time: 2:00 pm - 3:00 pm EDT There are no CPE Credits for this Solution Demonstration.
The landscape of performance-based equity compensation continues to evolve in the wake of investor lawsuits in 2013 related to the “say-on-pay” provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act. In this new landscape, finance and accounting executives, as well as stock plan administrators, must understand the different ways that equity compensation can be tied to company performance as well as the accounting implications of different equity-based pay-for-performance vehicles. This webinar provides a primer in the key accounting implications of these vehicles that company shareholders are increasingly demanding to see.

Join us to discover how to avoid common performance-based compensation design and accounting pitfalls. Our presenters will illustrate how to address specific issues including:

  • Key questions to consider when selecting performance metrics
  • The treatment of performance stock and performance units
  • How to handle accrued and life-to-date expenses
  • Market-based performance conditions
  • Implicit vs. derived requisite service periods
  • The execution of EPS guidance per ASC 260 and application of the Treasury Stock Method to the shares considered issuable
After attending this event you will be able to:
Understand how to properly account for equity awards with performance or market based conditions upon vesting
Learn to assess the different performance metrics and choose the right metrics for your company
Educate your team how to handle accounting and administrative hazards common to performance plans

Speakers

Daniel D. Coleman, CPA, Associate Partner, Aon Hewitt Valuation Services
Daniel D. Coleman, CPA
Associate Partner, Aon Hewitt Valuation Services
Dan Coleman is an Associate Partner in Chicago, were he serves as the Midwest and Canadian market leader for Aon Hewitt’s equity-based compensation valuation practice. Dan has more than 17 years of experience in plan design, valuation, tax, financial accounting, and disclosure issues related to all types of executive and broad based compensation programs for public and privately held companies.

Prior to joining Aon Hewitt, Dan was a leader of Deloitte’s ASC Topic 718 valuation practice in the Midwest region. Dan graduated from the University of Pennsylvania’s Wharton School of Finance where he obtained a Bachelor of Science degree in Economics.
Nicole Dmitruchina, CEP, Financial Reporting Specialist, Certent
Nicole Dmitruchina, CEP
Financial Reporting Specialist, Certent
Nicole Dmitruchina is a Financial Reporting Specialist at Certent with 13 years in the industry. Prior to joining Certent, Nicole was a Senior Account Manager at Solium Capital, and Allecon Stock Associates formerly Great Lakes Strategies. Nicole is a Certified Equity Professional (CEP) since 2004 and CertentCertified User. Her areas of expertise include FAS123R, Section 16 filings (Forms 3 & 4), ESPP. Nicole is also the Treasurer of the Michigan NASPP chapter since 2008.
Moderated by: Ernie Humphrey, Educational Programs Leader, Proformative
Moderated by: Ernie Humphrey
Educational Programs Leader, Proformative
Ernie currently serves as the CEO of 360 Thought Leadership Consulting and as the Educational Programs Leader for Proformative. 360 Thought Leadership Consulting helps companies define and unlock the strategic value of their thought leadership programs by delivering comprehensive marketing services and business development strategy consulting. Previously Ernie served as the Vice President, Educational & Marketing Programs for Proformative. Ernie has overseen the content and execution of over 200 events designed to further the careers of finance and accounting leaders and related professionals. Formerly, Ernie served as the Director of Treasury Services and as a Director of the Corporate Treasurers Council for the Association for Financial Professionals. Ernie has extensive experience in the areas of educational program development and execution, online marketing, website content management, international cash management, and acquisition integration. Ernie has a BS and MS in Economics both from Purdue University.

Sponsor

Event Sponsor Certent
Certent - Since 2002, Certent has been making it easier for companies to meet their financial compliance requirements. Certent’s user-friendly, web-based technology streamlines equity plan management, financial reporting for ASC718, and financial filings (in XBRL and HTML) with the U.S. SEC. With technology based on in-depth accounting expertise, an open ecosystem of industry partners, and an expert services organization focused on customer success, Certent has helped more than 1,200 companies worldwide innovate their financial compliance processes.
By filling out this form you will become a member of Proformative, and are subject to Proformative's User Agreement. This webinar is provided to you for free by the sponsor, who may contact you later.

There are no CPE Credits for this Solution Demonstration.