מתי להשתמש
כשמישהו אומר: "Options", "RSU", "Stock comp", "ASC 718", "Black-Scholes", "Vesting", "Grant Date", "Cliff vs. Graded", "Stock comp expense", "ESOP".
הוראות עבודה
Step 1 — Measurement (ASC 718-10-30-3)
Measure at Grant Date Fair Value:
• Options: Black-Scholes / Binomial Model
• RSUs: Closing stock price on grant date
• Performance with Market Condition: Monte Carlo
Step 2 — Inputs לBlack-Scholes
| Input | מקור |
|---|---|
| Stock Price | שוק |
| Exercise Price | Grant Agreement |
| Expected Term | Simplified Method (6 Rule) / Historical |
| Volatility | Historical / Peer Group |
| Risk-Free Rate | US Treasury (same term) |
| Dividend Yield | 0% אם אין דיבידנד |
Step 3 — Vesting Types
- Service Condition: Straight-line over vesting period
- Performance Condition: בדוק Probable → רשום כשProbable
- Market Condition (TSR): תמיד רשום, גם אם לא מושג (Monte Carlo)
Step 4 — Forfeitures (ASU 2016-09)
- Actuals: רשום expense + Reverse כשעוזב (Policy Election)
Journal Entry — RSU Vesting:
כל תקופה — expense recognition:
Dr. Stock-Based Compensation Expense $XXX
Cr. APIC $XXX
(ASC 718-10-35-2)
ביום Vesting (issue shares):
Dr. APIC (RSU) $XXX
Cr. Common Stock (par) $X
Cr. APIC $XXX
קלט נדרש
| פריט | תיאור |
|---|---|
| סוג Award | Options / RSU / Performance |
| Grant Date | תאריך |
| Shares | מספר |
| Exercise Price | $ (לOptions) |
| Vesting Schedule | Cliff / Graded / 4-year |
| Assumptions | Vol, Term, Rate |
פלט צפוי
| רכיב | תוכן |
|---|---|
| Grant Date FV | $ per share |
| Total Compensation Cost | $ |
| Annual Expense | $ |
| Journal Entries | Quarterly/Annual |
| Disclosure | Rollforward + Assumptions |
כללי עבודה
- Reference First — ASC 718-10-30-3
- Market Condition: תמיד expense גם אם לא מושג
- Disclaimer בסיום
דגלים אדומים
- להשתמש ב-Intrinsic Value במקום FV — ⛔ שגוי
- לשכוח Performance Awards: Probable assessment quarterly
- Modification: Incremental cost = New FV − Old FV ביום Modification