Understanding Performance-Based Equity Awards

Continuing Education Credits
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Certified Public Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Specialized Knowledge
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
An understanding of the basics of FASB 123R (Topic 718) is recommended An understanding of equity based stock options and their utilization as compensation is preferred.
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credit have been granted based on a 50-minute hour.

Chartered Accountant (IES8 CPD)

Continuing Education Credit:
1 Hours
Field of Study:
Specialized Knowledge
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.

Certified Management Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Specialized Knowledge
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
An understanding of the basics of FASB 123R (Topic 718) is recommended An understanding of equity based stock options and their utilization as compensation is preferred.

Certified Fraud Examiner

Continuing Education Credit:
1 CPE Credits
Field of Study:
Specialized Knowledge
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Internal Auditor

Continuing Education Credit:
1 CPE Credits
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
An understanding of the basics of FASB 123R (Topic 718) is recommended An understanding of equity based stock options and their utilization as compensation is preferred.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
1 CPE Credits
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Society for Human Resource Management Certified Professional

Continuing Education Credit:
1 PDC Credits
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 1 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Society for Human Resource Management Senior Certified Professional

Continuing Education Credit:
1 PDC Credits
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 1 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Senior Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Global Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Associate Professional in Human Resources

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Professional in Human Resources – California

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Professional in Human Resources - International

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Senior Professional in Human Resources - International

Continuing Education Credit:
1 CEU Credits
Field of Study:
HR (General)
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
Performance Based Equity Awards
  Performance Equity Awards Defined5:50
  Examples of Performance and Market Awards16:04
Valuation and Modifications
  Valuation Methodologies 5:32
  Modifications9:17
Changes and Trends
  Recent Regulatory Changes 6:30
  Trends in Performance Equity Awards7:35
CONCLUSION
  Conclusion and Additional Resources4:04
SUPPORTING MATERIALS
  Slides: Understanding Performance Based Equity AwardsPDF
  Understanding Performance Based Equity Awards Glossary/IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam