Webinar
As companies navigate the balance between shareholder interests and incentivizing management and employees, share-based payment awards are a focal point in total compensation packages. Over the last several years, the granting of share-based payment awards has trended towards awards with increasingly complex terms and vesting conditions, which pose unique and challenging valuation issues when assessing compensation expense associated with the awards.
This webinar will provide an overview of FASB ASC Topic 718, Compensation – Stock Compensation, and highlight examples of share-based payment awards (e.g., stock options, restricted stock units, etc.). We will also discuss and provide illustrative examples with respect to the accepted methodologies, such as lattice models and Monte Carlo simulations, utilized in the valuation of complex share-based payment awards, including awards with performance-based vesting terms.
