Financial Advisory Blog

Armanino’s Financial Advisory blog is your source for thought leadership around cloud ERP and accounting solutions and integrations. Supported by the Cloud Accounting Institute and numerous experts in cloud, finance, reporting, integration, compliance, and technology, Armanino’s Financial Advisory blog features must-read content on what’s happening in the finance industry, case studies, white papers, and much more.

June 7, 2017

Adding a Performance Plan into your Equity Compensation

The selection, design, and implementation of a successful equity compensation plan can be a complex undertaking. There are two fundamental types of equity compensation instruments that can be issued to a participant: time-based and performance-based instruments. Performance-based awards and performance-based options are a trend that continues to be on the rise, not only among public …

March 24, 2017

409A Valuations & Equity Management: The Need for Forward Thinking

The process of developing a business to ultimate enterprise success includes anticipating and avoiding potential future road blocks through the development of high quality, supportable and defensible procedures as early in the business life cycle as possible. One critical factor in developing such a process for ultimate business success―whether defined by efficient audits, or, even better, …

409A Valuations & Equity Management: The Need for Forward Thinking

The process of developing a business to ultimate enterprise success includes anticipating and avoiding potential future road blocks through the development of high quality, supportable and defensible procedures as early in the business life cycle as possible. One critical factor in developing such a process for ultimate business success―whether defined by efficient audits, or, even better, …

March 15, 2017

ASU 2016-09 and Forfeiture Rates

As some of you may have heard, FASB issued ASU 2016-09, new guidance that will have some positive effects on companies that calculate stock-based compensation expense. While the guidance covered a few provisions, the focus of this post will be on the provision that relates to accounting for forfeitures within compensation expense. How forfeitures are …

March 24, 2016

Equity Considerations for Audit Preparation

As with any other component of the financials, equity requires a good amount of scrutiny and judgment. Knowing what to expect and how to prepare for the equity part of an audit is important to make for a smooth experience. I’ll highlight a few steps for equity considerations for audit preparation to ensure your company has a …

March 8, 2016

Offering Early Exercise on Incentive Stock Options to Employees

Many companies offer early exercise to employees in an effort to enhance recruiting efforts. Armanino’s Equity Management team recently asked Tom Bondi, Tax Partner at Armanino to discuss why allowing an early exercise provision for Incentive Stock Options (ISOs) in your equity plan may not be a good idea. Tom, can you explain the concept …

March 1, 2016

Considerations for Changing Post-Termination Exercise Periods

Business Insider recently shared another example of stock markets influencing tech companies (Yahoo is Letting Employees Cash Out Stock Options Sooner to Stop the Brain Drain). We’ve started seeing companies adopting non-standard vesting schedules to entice key employees to stay with the company. Additionally, companies have begun to extend post-termination exercise periods and sometimes even eliminating …

June 2, 2015

Stock Award Modifications: What to Consider

Managing a stock plan can be complicated and difficult. Once you’ve completed confirming all the grants, exercises and forfeitures, what else is there to check out? One of the most overlooked and ignored aspects stock based compensation maintenance is adjusting stock award modifications to existing awards. When do we consider a change to be a …

January 23, 2015

Stock Based Compensation – Year End Inventory

It’s that time of this new year to start thinking about updating your stock based compensation for fiscal year 2014. If you’ve been keeping up with quarterly activity and updates, you are already ahead of the game. Regardless, there are several things to keep in mind to ensure your stock-based compensation expense is accurate and …

November 24, 2014

Ensuring a Smooth Move to the Cloud for Equity Implementation

When you’re moving an equity plan to the cloud, there are often unexpected data variances that can cause issues during the implementation process. These variances frequently impede the process and can require the implementation to be reworked. This can add headaches and may lead to out-of-scope work or budget impacts. Getting to know the many …

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