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Stock-based compensation - 5 things to know about modifications
We kick off our miniseries on stock-based compensation with a focus on 5 important things to know when accounting for modifications to stock-based compensation awards.
In this episode, we discuss:
2:40 – How to determine whether a change in terms or conditions should be accounted for as a modification
5:00 – The stock-based compensation modification framework
8:29 – Four types of modifications related to vesting conditions
18:39 – Modifications that change classification
22:15 – Modifications of performance conditions
For more information, see chapter 4 of our Stock-based compensation guide…
The skinny
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