Spring-loaded options are stock-based compensation granted to executives right before a company announces good news. People have criticized companies for giving spring-loaded options, and here’s why: When a company issues stock options to its executives, the company has to record compensation expense for the fair value of the stock options on the grant date (ASC 718). Thus, if a company grants stock options to its CEO on January 20, and the fair value of those options on January 20 is $10 million, the company would record $10 million of compensation expense.But what if the company knew it was going to report better-than-expected earnings the next day on January 21? Or what if the company knew it was going to announce that it landed a new contract with a large customer? This would be good news, so the stock price is likely to go up. If it does, the value of the options will also go up.On November 29, 2021 the SEC issued Staff Accounting Bulletin 120. This says that companies granting options before announcing material nonpublic information must consider whether the stock price on the grant date needs to be adjusted when valuing the options.Now, to be fair, companies frequently possess material nonpublic information. Thus, SAB 120 focuses on non-routine awards that are intentionally granted prior to announcing good news with the expectation that the stock price will go up. An example of non-routine would be if the company normally awards stock-based compensation every year on January 31 but suddenly awards the options on January 17 right before a press release announcing better-than-expected earnings.Also, if a company does grant spring-loaded options, it not only needs to consider adjusting the fair value of the options on the grant date but should also disclose the characteristics of those spring-loaded options if the characteristics differ from its other stock-based compensation.— Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education accessible to all people.— SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING• A 44-PAGE GUIDE TO U.S. TAXATION• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS• MANY MORE FREE PDF GUIDES* http://eepurl.com/dIaa5z—HIRE THE CREATOR OF EDSPIRA: MICHAEL MCLAUGHLIN, PHD, CPA * https://www.edspira.com/contact/— GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/
Discover how to get cheap car insurance for young drivers. Here’s the free service we use to get cheaper car insurance (toll free): 1-855-981-7528. It’s a free by phone service that specializes in locating the cheapest car insurance rates. They perform the tedious task of shopping around, and present you with the cheapest auto insurance provider for your location. We call this service every year before our auto insurance expires. It allows us to discover whether there is a cheaper rate than ours, and has saved us lots of money over the years. Here are some of the topics covered in this video: How to get cheaper auto insurance rates online, get discounts and lower your policy cost, ways to lower vehicle insurance premium cost, which are the best car insurance companies and why Geico, National, Progressive, Allstate, Root, State farm, General, or farmers are not always the best bet. Why Dave Ramsey is not always right. Ways to get affordable drivers insurance quotes, how to locate the best cheap automobile insurer for a specific location. For more ways to save on your car insurance rates, see here: https://www.bizmove.com/auto-car-insurance/
Watch the Live Coaching Commencement Session held on the 1st of January 2022) – an Open Invitation to the free session for any Learner via the below link.LINK https://youtu.be/fz3ahbTkosEVISIT our Official CIMA SCS Website for more details on our Coaching Program.LINK https://cimascs.com/Download the CIMA SCS Early Prep Invitation Deck (in the Video with more details). LINK https://bit.ly/3HTRk8mIf you are interested to start your CIMA SCS Feb 2022 Exam Prep with OTQ Essentials Revision, share the below details with us now to azman.branudeen@gmail.com.NameSelected Option (Coach/ Mentor/ Absolute/ Complete)Gmail AddressWhatsApp ContactCountry of Exam DOWNLOAD the PDF of the Pixlwizzs’ SWOT Analysis using the below link.https://drive.google.com/drive/folders/15tKPPmKgIeEEOBQhsV3VQRqKZkSpQF79?usp=sharing Visit my Dedicated YouTube playlist with exclusive content from my Coaching Program catered to the November 2021 & February 2022 Examination Session! There is a ton of content here that can help you and will be the perfect support toolset to use with my Guided Prep Solution.https://youtube.com/playlist?list=PL2zsBoa-zxMhZpEfKlb9JcycdXfNqBWF2 To get 1-1 Career Guidance/ Educational Counselling/ Teacher Coaching and Mentoring Services by me, review the details via the below link and Register NOW!!!https://forms.gle/11ETUQrr5MbP5Bvf8 Sign Up for my Newsletter via the link and the updates on all educational and professional initiatives by AZB Education.https://bit.ly/3trOalt Tune in and subscribe to the channel to stay updated on the content.Link – https://www.youtube.com/c/AzmanBranudeenI am using my YouTube channel as a medium to support students who are scattered around the globe with the genuine hope that it will elevate your standards of personal growth, professional development and education. Check out my Facebook reviews page to see what some of my esteemed and humble learning partners have to say about the process of working with AZB Education at the FB Reviews Link (below).https://www.facebook.com/AzmanBranudeen/reviewsConnect with me on social media, become part of my Patreon Community and learn about me via LinkedIn or even write to me via mail. Blog – https://goodteacherguide.com/ Patreon – https://www.patreon.com/azmanbranudeen LinkedIn – https://www.linkedin.com/in/azmanbranudeen/ Instagram – https://www.instagram.com/azman_branudeen/ Facebook – https://www.facebook.com/AzmanBranudeen/ Email – azman.branudeen@gmail.com–As time permits I do try to upload relevant content for students and their personal development. Write to me and connect with me. AZB is committed to collaborative development efforts for students around the world. Write to me directly for any other inquiries or even to say Hi and ask anything you want. I am a content creator developing content for students and professionals for their personal development and professional growth. My company is AZB Education, which is committed to collaborative development efforts for learners around the world. You can let me know of specifics you want me to touch on, with respect to Personal Development and Professional Growth. Because I am the best in the game, and when I am not, I figure out how to become the best. Just like how life works! Keep Learning and Keep Living!2021 © Azman Branudeen & AZB Education. All Rights Reserved.#CIMA #AzmanBranudeen #StrategicCaseStudy #AdvancedPerformanceManagement #CIMASCSNovember2021 #CIMASCSFebruary2022 #AZB #SCSwithAZB #AZBEducation #PasswithAZB #SCS #BestLecturer #BestStudent #ACMA #CGMA #AICPA #CIMASCSwithAZB #ACCA #PersonalDevelopment #ProfessionalDevelopment #CareerGrowth #Education #SocialInfluencer #Teacher #YouTuber #Mentor #Trainer #Lecturer #StoryTeller #Speaker #ContentCreator #EducationManagement #Educate #Empower #UnleashYourPotential #PersonalGrowth #UnleashYourPotentialwithAZB
Discover how to get cheap car insurance. Here’s the free service we use to get cheaper car insurance (toll free): 1-855-981-7528. It’s a free by phone service that specializes in locating the cheapest car insurance rates. They perform the tedious task of shopping around, and present you with the cheapest auto insurance provider for your location. We call this service every year before our auto insurance expires. It allows us to discover whether there is a cheaper rate than ours, and has saved us lots of money over the years. Here are some of the topics covered in this video: How to get cheaper auto insurance rates online, get discounts and lower your policy cost, ways to lower vehicle insurance premium cost, which are the best car insurance companies and why Geico, National, Progressive, Allstate, Root, State farm, General, or farmers are not always the best bet. Why Dave Ramsey is not always right. Ways to get affordable drivers insurance quotes, how to locate the best cheap automobile insurer for a specific location. For more ways to save on your car insurance rates, see here: https://www.bizmove.com/auto-car-insurance/
In this video, we explain to you what is Shrinkflation, how it works, its characteristics, advantages, and disadvantages. What is Shrinkflation? It is a scenario where the size of the product shrinks, and the price remains constant. Shrinkflation occurs primarily because the cost of the product has increased in general, and the customer has to pay more to get the product. Shrinkflation is also considered a kind of hidden inflation.Characteristics of Shrinkflation?- Tough to calculate Shrinkflation.- The price level becomes misleading if the goods become smaller. – It reduces the consumer’s trust in the brand. Advantages of Shrinkflation - It helps the producer bear with the competition – It helps to retain the customers. – It protects the customers from inflation. – It maintains the profit levels of the manufacturers – It helps to maintain productivity even if the input costs are increased.Disadvantages of Shrinkflation- It is against the general interest of the customer – It is perceived as an unfair practice. – Shrinkflation gives rise to hidden inflation.- It serves as a decline for famous brands.#shrinkflation #shrinkflationexamples #wallstreetmojo For more details, you can refer to our article –https://www.wallstreetmojo.com/shrinkflation/ Connect with us! YouTube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUwLinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/Facebook https://www.facebook.com/wallstreetmojoInstagram https://www.instagram.com/wallstreetmojoofficial/Twitter https://twitter.com/wallstreetmojo
Discover how to get a quote for car insurance. Here’s the free service we use to get cheaper car insurance (toll free): 1-855-981-7528. It’s a free by phone service that specializes in locating the cheapest car insurance rates. They perform the tedious task of shopping around, and present you with the cheapest auto insurance provider for your location. We call this service every year before our auto insurance expires. It allows us to discover whether there is a cheaper rate than ours, and has saved us lots of money over the years. Here are some of the topics covered in this video: How to get cheaper auto insurance rates online, get discounts and lower your policy cost, ways to lower vehicle insurance premium cost, which are the best car insurance companies and why Geico, National, Progressive, Allstate, Root, State farm, General, or farmers are not always the best bet. Why Dave Ramsey is not always right. Ways to get affordable drivers insurance quotes, how to locate the best cheap automobile insurer for a specific location. For more ways to save on your car insurance rates, see here: https://www.bizmove.com/auto-car-insurance/
Discover how to buy car insurance online. Here’s the free service we use to get cheaper car insurance (toll free): 1-855-981-7528. It’s a free by phone service that specializes in locating the cheapest car insurance rates. They perform the tedious task of shopping around, and present you with the cheapest auto insurance provider for your location. We call this service every year before our auto insurance expires. It allows us to discover whether there is a cheaper rate than ours, and has saved us lots of money over the years. Here are some of the topics covered in this video: How to get cheaper auto insurance rates online, get discounts and lower your policy cost, ways to lower vehicle insurance premium cost, which are the best car insurance companies and why Geico, National, Progressive, Allstate, Root, State farm, General, or farmers are not always the best bet. Why Dave Ramsey is not always right. Ways to get affordable drivers insurance quotes, how to locate the best cheap automobile insurer for a specific location. For more ways to save on your car insurance rates, see here: https://www.bizmove.com/auto-car-insurance/
Enjoy the top 10 heart touching inspiring short stories. For this video we scanned hundreds of inspirational stories and anecdotes to bring you this collection of the top 10 inspirational short stories.These amazing stories will open your eyes and give you valuable insights regarding success, love, money, achievement, overcoming obstacles, relationships, hope, positive thinking, life, happiness, family, leadership, appreciation, uplifting, adversity, moving on, perseverance, encouraging, faith, and friendship. You’ll find the stories witty, touching, amusing, and spirit-soothing. We hope you’ll enjoy reading them as much as we enjoyed putting them together.The motivational stories and famous anecdotes presented in this video are excerpts from our book: Top 100 motivational stories: the best inspirational short stories and anecdotes of all time. Get the book here: https://www.amazon.com/Top-100-Motivational-Stories-Inspirational/dp/B08B7YLSMD?&_encoding=UTF8&tag=bizmocom-20&
AICPA Town Hall Series – January 20 Edition
How to Run a Small Business; Small Business Tips #shorts
In this video, we will explain the topic of Bitcoin city – El Salvador in detail. We will discuss what the hype is around this Bitcoin city, why there is so much excitement around this, and will also try to clear some uncertainties surrounding it.What is Bitcoin city?The Bitcoin city is a city that will find its roots near the Colchagua volcano in El Salvador and will be funded by $1 billion bitcoin bond.This bond will contain investment from bitcoin users right across the world who will have the right to invest in El Salvador’s bitcoin city.How will the bond benefit its users?After a gap of five years, El Salvador will start to sell some of its bitcoin bonds to pay dividends to its users every year.What are Some of the Criticisms of Bitcoin city?- Unregulated currency could attract criminal activities in the country.- Risky investment due to the highly volatile nature of bitcoinsFollow us at : Youtube ➤ https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUwLinkedin ➤ https://www.linkedin.com/company/wallstreetmojo/Facebook➤ https://www.facebook.com/wallstreetmojoInstagram➤https://www.instagram.com/wallstreetmojoofficial/
In this video you’ll discover the 10 best tips for job interview success. Job interviews in many organizations are getting sophisticated these days. Psychological tests, role plays, and challenges to one’s “quick intelligence” and street smarts, are often part of the package. While it’s impossible to anticipate everything you may encounter, here are ten tips that will help you negotiate the interview process successfully.For more free business guides, templates and tools, visit us at: https://www.bizmove.com/