Webcast overview
KPMG professionals provide a high-level overview of share-based payments, including scope and recognition principles.
Applicability
- All entities that issue share-based payment awards
Event contents
- Scope
- General scope criteria
- Related parties and economic interest holders
- Profits interest awards
- Other scope considerations
- Recognition
- Requisite service period
- Vesting conditions
- Straight-line vs graded vesting
Featured speakers