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Webinar Recording

PwC Presents Stock Compensation Survey Results, Trends, and Accounting Challenges

Date: Tuesday, August 27, 2013
Time: 2:00 pm - 3:00 pm EDT There are no CPE Credits for this Solution Demonstration.
Join Proformative and PwC for a one-hour webinar intended to keep you informed on hot topics and recent survey data specifically focused on equity compensation. By learning more about current issues and trends, you can assess the implications on your accounting and financial reporting today and plan for the impact tomorrow.

Our discussion begins with a preview of the results of PwC's 2013 Stock Compensation Assumption and Disclosure survey. In this survey, PwC analyzed 111 large companies, comprising Fortune 100 companies and other large and established companies, with a December 31 measurement date. PwC also looked at 47 High Tech or Emerging companies and compared side-by-side information that may be of interest. PwC reviewed the public annual reports for the companies selected, specifically financial information regarding stock-based compensation plans; as well as included 2008 through 2011 data for comparison. The webinar will highlight the most prevalent findings and discuss the latest trends around assumptions and disclosure for equity compensation.

Additionally, PwC will take the audience through the complexities of modification accounting for equity plans. The webinar focuses on key events such as equity restructurings (i.e. spin-off, large non-recurring dividends, etc), acceleration of vesting due to employment termination, and modifications of as a result of change in performance goals.
After attending this webinar you will be able to:
Understand the impact of corporate restructurings on equity accounting
Determine the accounting consequence of common termination provisions
Clarify how modifications of performance awards drive changes in equity accounting

Speakers

Kevin Hassan, Managing Director, PricewaterhouseCoopers
Kevin Hassan
Managing Director, PricewaterhouseCoopers
Kevin specializes in all aspects of accounting for employee benefits with a specialization in the accounting for executive compensation, including stock-based compensation, short-term and long-term cash incentive compensation, and deferred compensation. Additionally, Kevin is a recognized Subject Matter Expert throughout the Firm on Stock-Based Compensation issues. Kevin is in demand as a speaker on share-based payment accounting including speaking including at the E*Trade "Directions" National Trade Conference, Transcentive's "Source" National Trade Conference, Stock and Option Solutions "Aspirations 2012" National Trade Conference, the Global Equity Organization's "National Equity Compensation Forum" National Trade Conference and the National Association of Stock Plan Professionals (NASPP) National Conference and Local Chapter meetings as well as the Executive Enterprises Institute Stock Compensation training, and has published articles in The Journal of Corporate Accounting and Finances as well as assisted in the drafting of a chapter in the BNA Book, “Executive Compensation”. Kevin has 32 years of varied experience including in the audit practice for 17 years and in the Global Human Resource Solutions (GHRS) practice for 15 years. Mr. Hassan is a member of the GHRS HR Accounting Advisory Unit with primary responsibility for answer/consulting questions regarding the application of accounting principles surrounding stock-based compensation. Kevin has been involved in the development of Firm Materials including the recent monograph on FAS 123R as well as developing and instructing the Firm training courses on Share-Based Payment. Kevin is a CPA in the State of Connecticut since 1984 and graduated summa cum laude from Manhattan College in 1981.
AmyLynn Flood, Partner, Global Human Resource Services Group, Total Compensation practice, PricewaterhouseCoopers
AmyLynn Flood
Partner, Global Human Resource Services Group, Total Compensation practice, PricewaterhouseCoopers
Her practice centers on executive compensation and its related tax issues. She primarily focuses on the implementation and maintenance of global equity-based compensation plans. AmyLynn has significant experience addressing the impact of corporate restructuring (mergers, spin-off, etc) on global equity-based compensation plans. She also spends considerable time addressing domestic issues such as golden parachute payments and their related implications, deferred compensation planning, and administration of equity-based plans. Before joining PwC, AmyLynn worked at a regional accounting firm where she provided auditing and tax services to her clients. AmyLynn is a graduate of LaSalle University and received her Masters of Science in Taxation at Drexel University. She is licensed as a Certified Public Accountant in the state of Pennsylvania and co-authored articles for multiple publications, including the “Journal of Employee Benefits” and "Workspan" and has been quoted in CFO.com on compensation matters. AmyLynn is a member of the National Association of Stock Plan Professionals, currently serving on the Advisory Board of the Certified Equity Professional Institute and is a member of the Leadership Team for the NYC Metro chapter of the Global Equity Organization. She serves as Vice President of the Alumni Board for LaSalle University. Within PwC, AmyLynn serves as the Firm's relationship partner for LaSalle University as well as the Community Service partner champion for the Philadelphia office. Finally, she recently became a member of the Philadelphia Business Journal's 2012 "40 Under 40", which recognizes professionals for outstanding success and contribution to the community.
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.