SOS Educational Webcast: The Whole Enchilada: Accounting for PSUs from Top to Bottom

Tue, Apr 25, 2017 11:00 AM PDT


This heated presentation will walk you through the entire process of accounting for PSUs: from fair values to attribution (regular and spicy - delayed service inceptions, reverse FIN 28, and time-based vesting after goal achievement), forfeiture rates, application and true up, to tax accounting (even the impact of 162(m)), diluted EPS (when to include/exclude and other FAQs) and even disclosure reporting under ASC 718. Join our expert panel as they layer in the flavors of accounting for PSUs like building a mole sauce from scratch.


  • Elizabeth Dodge, CEP, Equity Plan Solutions

  • Michael Esposito, CEP, Solium

  • Bill Storey, CPA, Stock & Option Solutions, Inc.

So Quotable:

"Accounting for Performance Share Units or PSUs can be quite tricky. The accounting treatment is different for PSUs with performance conditions (company/individual specific metrics/milestones) and PSUs with market conditions (stock price/total shareholder return metrics). I’m looking forward to discussing this topic with Elizabeth and Michael and providing insight to those attending the webcast or catching a replay of the webcast down the road." -Bill Storey, CPA, Stock & Option Solutions, Inc.

(One hour of Certified Equity Professional continuing education credit is available for attending. See the CEPI website for more information on CEP continuing education requirements.)

Speaker Bios:

Elizabeth Dodge, CEP, Equity Plan Solutions - Elizabeth is a Principal for Equity Plan Solutions, LLC (EPS), providing equity compensation consulting services to companies from startups to large public corporations. Elizabeth has been solving challenges in equity compensation since 1998. She became a Certified Equity Professional in 1999, co-authors the chapter on accounting in The Stock Option Book, serves on the Executive Advisory Committee of the NASPP and was honored with the NASPP Individual Achievement award in 2012.

Michael Esposito,CEP, Solium - Michael Esposito (formerly Hedges) joined Solium in 2010 and has over 11 years of experience in the stock plan world. His role at Solium is to manage the growth and optimization of Shareworks Expense Accounting globally.Michael is frequently asked to, and is happy to, help clients around the world solve their toughest financial reporting challenges, whether they relate to ASC718 or IFRS 2.

Bill Storey, CPA, Stock & Option Solutions, Inc.
- Bill enjoys helping clients with their equity compensation accounting and financial reporting compliance. With 14 years of professional experience and counting,Bill has advised various companies (public and private) on the accounting,administration and reporting required by their equity compensation programs as an SEC Reporting preparer, an internal auditor, a Big 4 public accounting firm auditor and currently as SOS’s subject matter expert on financial reporting and accounting (“FRA”). Bill is a Certified Public Accountant and has successfully completed Level 2 of the CEP program through the Certified Equity Professional Institute at Santa Clara University.”

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