2009 CONFERENCE AGENDA
June 15, 2009
8:00 - 8:45 AM
Deluxe Continental Breakfast & Registration
8:45 - 9:00 AM
Welcome & Opening Remarks
9:00 - 10:30 AM
Equity Awards
- Employee vs. nonemployee awards
- Determination of grant date and requisite service period
- Accounting for market, performance and service conditions
- Case studies
Break
10:45 AM – 12:15 PM
Liability Awards
- Assessment of classification criteria and application of remeasurement model
- Put and call rights
- Application of EITF D-98
- Case studies
Luncheon
1:15 - 2:30 PM
Valuation
- Best practices in valuation models and assumptions
- “Closed end” option pricing model (Black Scholes)
- Binomial or “lattice-based” option pricing models
- Changes in determining expected volatility in today’s economic environment
- Impact of credit crisis, TARP programs on the dividend yield assumption
- Use of Monte Carlo simulation for new performance equity programs with market conditions
Accounting for Stock Options Under IFRS
- Differences in treatment under IFRS vs. US GAAP (IFRS 2/IAS 12 vs. FAS 123R)
- Impact on company’s reporting earnings, effective tax rate and cash flows when adopting IFRS
Break
4:00 - 5:15 PM
Hot Topics
- FAS 141R
- FSP EITF 03-6-1
- What’s on the horizon?
Cocktail Reception
June 16, 2009
8:00 - 8:30 AM
Deluxe Continental Breakfast
8:30 - 10:30 AM
Accounting for Plan Modifications
- Assessing the type of modification
- Repricings, acceleration of vesting, extension of exercisable period, reclassification of an award, spin-offs, stock dividends, antidilution provisions
- Business combinations
- Strategies regarding underwater options (cancellation, acceleration, repricing, exchange)
Break
10:45 AM - 12:00 PM
Tax Aspects
- 409A: deferred compensation rules
- ISO (Incentive Stock Options)
- NQSOs (Non-Qualified Stock Options)
Luncheon
1:00 - 2:00 PM
Accounting for Taxes
- FAS 109 applications
- Windfall pools
- EITF 06-11
Plan Design/Comp Structure
- Selecting the appropriate plan
- Understanding the benefits of various comp structures
- How are the income statement and balance sheet affected?
Break
3:15 - 4:30 PM
Legal & Regulatory Update
- Executive compensation: the new Compensation Disclosure & Analysis (CD&A) section
- Corporate governance
- Backdating issues
- Sarbanes-Oxley 404 considerations
Conclusion
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