May 29, 2018 Tim Nguyen


Join our intrepid panel of experts as they infiltrate the wild world of modification accounting for share- based compensation, explain it in plain English and find ways to made it easier to handle inside or outside whatever system you are using.

Topics of this discussion will include:

  • The definition of a modification and what triggers modification accounting
  • The different types of modifications under ASC 718
  • ESPP mods (contribution increases and automatic resets) for rolling and fixed plans
  • Common termination mods (extensions of exercisability, accelerations of vesting, etc.)
  • Performance award mods (changing goals, service period changes)
  • Type 3 mods for corporate transactions
  • Tax accounting and Diluted EPS implications of mods
  • Ways to handle some mods in your current system
  • Spreadsheet workarounds and processes to help you handle modifications more easily

Webcast Materials


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