This heated presentation will walk you through the entire process of accounting for PSUs: from fair values to attribution (regular and spicy - delayed service inceptions, reverse FIN 28, and time-based vesting after goal achievement), forfeiture rates, application and true up, to tax accounting (even the impact of 162(m)), diluted EPS (when to include/exclude and other FAQs) and even disclosure reporting under ASC 718. Join our expert panel as they layer in the flavors of accounting for PSUs like building a mole sauce from scratch.
Elizabeth Dodge, CEP, Equity Plan Solutions
Michael Esposito, CEP, Solium
Bill Storey, CPA, Stock & Option Solutions, Inc.
(One hour of Certified Equity Professional continuing education credit is available for attending. See the CEPI website for more information on CEP continuing education requirements.)