Web Seminar: Understanding FAS 123R (ASC 718) - Beyond the Basics

See the replay of a Web seminar by SVB Analytics - eProsper, addressing 123R (FASB ASC 718) and the issues of the expensing of stock-based compensatory securities.

See the Seminar Slide Deck and Recording
Download the Seminar Slides
Download the FAS 123R (ASC 718) White Paper

The panel discusses several FAS 123R (FASB ASC 718) issues including:

• FAS 123R disclosure requirements, the SAB 110 amendment of SAB 107, and what they mean for setting the expected term assumption
• The trend toward international standards, including IFRS 2, and the differences between FAS 123R and IFRS 2
• Interplay between 409A valuations and FAS 123R valuations
• Different methods of calculating a forfeiture rate and typical auditor responses
• How to handle the new codification requirements
• Understanding the importance of repricing on expensing

Speakers included:

• Sean Scrol - Founder of Valtrinsic, stock plan expert and compensation consultant
• Carolyn Fox - Manager, Client Services, SVB Analytics - eProsper
• Jannet Calix - Director, Product Development, SVB Analytics - eProsper (moderator)

SVB Analytics is a non-bank affiliate of Silicon Valley Bank. EProsper is a majority-owned subsidiary of SVB Analytics and a non-bank affiliate of Silicon Valley Bank. Products and services offered by SVB Analytics and eProsper are not insured by the FDIC or any other Federal Government Agency and are not guaranteed by Silicon Valley Bank or its affiliates.

CapMx is offered by eProsper, Inc., which is a majority owned subsidiary of SVB Analytics.

Valtrinsic is an independent third party and is not affiliated with SVB Financial Group or its affiliates. SVB Financial Group does not provide tax or legal advice and clients should consult their own accountants and attorneys for such advice.