The Truth about Modifications - Equity Awards & ASC 718
April 17, 2024, 10:30 AM - 11:30 AM
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What truly constitutes a modification? What will result in incremental cost? Modifications can be scary in the world of financial reporting and they can arise from a variety of scenarios, but how do you identify the type of modification and its corresponding financial reporting implications? We’ll discuss the ins and outs of modifications and review real life examples and their downstream effects.
Key questions this webinar will answer:
What constitutes a modification? And how do you identify the various types of modifications (Type I - IV)?
Will your modification create incremental costs?
How do modifications impact expense accounting?
What impact will your modification have on fair value?
Continuing Education
This program qualifies for continuing education for Certified Equity Professionals (CEPs). Please keep a record of your attendance and refer to the CEP Institute standards to determine the amount of credit you can receive.