Subject category:
Finance, Accounting and Control
Published by:
Ivey Publishing
Version: 2005-11-22
Length: 11 pages
Data source: Generalised experience
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Abstract
A consultant with a human resources consulting firm must reassess a client''s long-term incentive program, by reviewing the current plans and considering other forms of incentives. Students will focus on accounting for equity-based compensation payments, the importance of assumptions in the determination of employee stock-option expense and financial reporting and economic implications of different long-term equity-based incentive plans.
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Abstract
A consultant with a human resources consulting firm must reassess a client''s long-term incentive program, by reviewing the current plans and considering other forms of incentives. Students will focus on accounting for equity-based compensation payments, the importance of assumptions in the determination of employee stock-option expense and financial reporting and economic implications of different long-term equity-based incentive plans.