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Intro to share-based compensation: scope, recognition
September 25 @ 12:00 pm – 1:00 pm EDT
Free
1 CPE credit
Webcast overview
KPMG professionals provide a high-level overview of share-based payments, including scope and recognition principles.
Applicability
- All entities that issue share-based payment awards
Event contents
Straight-line vs graded vesting to receive CPE for attending one session.
Scope
General scope criteria
Related parties and economic interest holders
Profits interest awards
Other scope considerations
Recognition
Requisite service period
Vesting conditions
