Greentick Dialogues: Traversing Accounting & Valuation Considerations Surrounding ESOPs!

Episode Duration:
60 minutes

Episode Background:

With no end in sight for the “Great Resignation”, stock options have become more popular than ever for companies trying to gain an advantage in attracting and retaining talent. However, the accounting and reporting related to ESOPs can be tricky given the varied objectives and design of the option plans.

What shall the episode cover?

With an endeavor to add continuous value to our readers and power your accounting practice, India's first Accounting & Ind-AS Platform “Greentick” (https://greentick.taxsutra.com) is back with its exclusive thought leadership series titled “Greentick Dialogues” (where renowned accounting & auditing experts share their views/insights on burning accounting issues/controversies). In this context, we bring to you a session on “Traversing Accounting & Valuation Considerations Surrounding ESOPs" with Mr. Atul Deshmukh (Partner, International Assurance), Mr. Navneet Sharma (Partner, International Assurance) & Mr. Faisal Lakhani (Director, Financial Reporting Valuation Services) from KNAV P.A [the US member firm of KNAV International Limited].  Over the course of this webinar, the speakers has elucidate upon the accounting and valuation considerations around some of the complex areas for ESOPs/Stock Options. 

Key Highlights:

- Types of ESOPs and the different vesting conditions
- Accounting classification and its implications
- Fair value measurement considerations for employee stock options
- Compensation cost recognition
- Differences between US GAAP, IFRS & Ind-AS