Although aimed primarily at educating Compensation Committees, PwC/Cleary's recent "Accounting and financial reporting in executive compensation" (part of their joint Executive Compensation Series) walks through the key accounting considerations and implications associated with the most common equity award types in a manner that is likely to be equally beneficial for in-house HR staff, corporate secretaries and other governance professionals, and in-house counsel that support the Compensation Committee.
The memo includes user-friendly "establishing the grant date" and equity award modification checklists, and a tabular overview of the main types of vesting conditions with easily-relatable examples and associated accounting implications.
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Access numerous additional resources on our Executive Pay and Pay for Performance topical pages.
This resource and another core Executive Compensation Series resource were first reported on earlier this week in the Society Alert!
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