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Modification to In-Flight Performance Share Awards: Accounting and Disclosure Implications

Modification to In-Flight Performance Share Awards: Accounting and Disclosure ImplicationsZoom inDownload PDF

Companies considering adjustments to in-flight performance share awards as a result of COVID-19 must consider accounting and disclosure implications of a modification to the awards. As a resource, we outlined some of the disclosure requirements, as well as formulas for incremental expense values for four major types of performance share modifications.