August 2, 2016
Advanced EPS: Bringing Clarity to Complex Awards
Our popular “Meet the Speaker” series, featuring interviews with speakers at the 24th Annual NASPP Conference, is 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 Raul Fajardo of Certent, who will lead the session “Advanced EPS: Bringing Clarity to Complex Awards”
Here is what Raul had to say:
NASPP: Why is your topic particularly timely right now?
Raul: Our session will discuss how ASU 2016-09 changes EPS, from the exclusion of excess income tax benefits in the assumed proceeds calculations in the Treasury Stock Method method (ASC 260), to the changes in tax expense and in net income due to the elimination of the APIC pool, the net effect of the changes in accounting for forfeitures, and the possible effect of changes to the minimum share withholding requirements.
NASPP: What is one best practice companies should implement?
Raul: A checklist of items that are part of the EPS calculation, such as activity from stock options, RSUs, ESPP, performance shares, buybacks, and roll-forward of outstanding shares.
NASPP: What is the silver lining to your topic?
Raul: EPS is a key calculation and gets a lot of visibility in the company, particularly from senior finance and accounting management and external auditors.
NASPP: What is something people don’t know about you?
Raul: I am a NFL owner.
Don’t miss Raul’s session “Advanced EPS: Bringing Clarity to Complex Awards” at the NASPP Conference!
About the NASPP Conference
The 24th Annual NASPP Conference will be held from October 24-27 in Houston. 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!