FASB Clarifies Accounting Methods for Awards with Performance-Based Vesting

The US standard-setter splits from IASB concerning performance awards with far-away targets June 26, 2014 By Mike Esposito Until now, FASB gave some latitude concerning the expense calculation of performance awards whose metric might not be satisfied during the participant’s employment. It happens all the time, right? A performance vest...

Proposed Amendments to IFRS2

June 2015 In November 2014, the IASB published an Exposure Draft of proposed amendments to IFRS2, Classification and Measurement of Share-based Payment Transactions. The Exposure Draft was open for comments until March 25, 2015, but as of the date of this publication, nothing has yet been finalized. The proposed changes...

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Global Regulatory and Tax Update: June 2016

In this month’s update, important information about Turkey, Denmark, the Netherlands, Singapore, Thailand and the United Kingdom. Regulatory   Turkey New data protection law Dedicated data protection and privacy legislation has been introduced in Turkey for the first time in the form of the Data Protection Law which came into...

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Global Regulatory and Tax Update: July 2015

In this month’s update: Important reminders regarding the United Kingdom, Chile, Argentina and India. Tax updates   United Kingdom “Tax Lock” on UK income tax, National Insurance and VAT taxes for 5 years On 27 May 2015, in her address to Parliament, the Queen announced a “Tax Lock”, which is...

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Global Regulatory and Tax Update: July 2016

In this month’s update, important information about the United Kingdom, India, Nigeria, New Zealand and Sweden. Tax    United Kingdom UK Share Schemes Annual Reporting Deadline – 6 July 2016 All companies in the UK or overseas operating a share plan with UK participants are required to complete an online...

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Black-Scholes Calculator

While the Shareworks private market solution greatly simplifies the option valuation process we provide this Black-Scholes calculator to demonstrate a method that non-public companies find useful if their plan administration needs are minimal. This spreadsheet can be used to calculate “fair value” under ASC 718. Instructions for Using the Black-Scholes...

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Global Regulatory and Tax Update: August 2015

In this month’s update: Important reminders regarding Canada, Austria, New Zealand, the United States and India. Tax updates   Canada   Alberta tax rates Alberta has introduced tax rate brackets and raised income tax rates for individuals that earn more than $125,000 per year. Previously, all individuals in Alberta were...

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Global Regulatory and Tax Update: August 2016

In this month’s update, important information about Canada, the United States, the United Kingdom, and New Zealand. Tax  United States of America Proposed regulations to clarify 409A points issued On June 21, 2016, the IRS issued proposed regulations to clarify or modify various aspects of the current Code Section 409A...

Seven Deadly Sins of Cap Table Management

We’re all familiar with the Seven Deadly Sins, even if our only exposure to them is the Brad Pitt film, Se7en. But what about when it comes to delivering a capitalization table? We count seven definite pinch points that might leave you feeling a little guilty. But not to worry....