The NASPP Blog

Our popular “Meet the Speaker” series, featuring interviews with speakers at the 25th Annual NASPP Conference, is a great way to get to know our many distinguished speakers and find out a little more about their sessions in advance of the Conference.

For today’s “Meet the Speaker” interview, we feature an interview with Raul Fajardo of Certent, who will lead the session “Top Five Equity Accounting Takeaways.”  Here is what Raul had to say:

NASPP: Why do NASPP Conference attendees need to know about accounting?

Raul: Accounting for equity compensation is a key part of the equity grant cycle. Learn how the different types of equity grants are accounted for from the time they are granted to the time they are exercised, released, purchased or cancelled. Whether you are an accountant or not, equity compensation professionals need to know the basics of financial reporting for equity grants. From valuation to expensing to earnings per share to financial reporting disclosure of equity compensation to tax reporting, this session covers the whole accounting cycle.

NASPP: What is one best practice companies should implement?

Raul: Companies should have a checklist for every step of the equity grant cycle and make sure that all grants are accounted for properly. For example, when an equity grant is made, that grant has to be valued and expensed over a certain period. That grant also has EPS and financial disclosures and tax implications and should be included in the checklist.

NASPP: What is the silver lining to accounting for equity awards?

Raul: You don’t need to be an accounting professional to learn the basics of equity compensation accounting. Every company that grants equity has to deal with accounting for it, so you are not alone.

NASPP: What is your favorite memory from a past NASPP Conference?

Raul: Learning isn’t confined to attending the sessions. Networking with fellow equity compensation professionals is a key part in getting the most out of the conference. My favorite memory is attending a sponsored event and having a drink with a colleague, only to discover that we faced the same challenges in our jobs. That conversation turned into consulting with each other whenever we faced a new challenge and helping each other whenever the job became difficult.

Don’t miss Raul’s session, “Top Five Equity Accounting Takeaways,” at the NASPP Conference!

About the NASPP Conference

The 25th Annual NASPP Conference will be held from October 17-20 in Washington DC. This year’s program features close to 100 sessions on today’s most timely topics in stock and executive compensation; check out the full agenda and register today!