Stock-based compensation - 5 things to know about modifications

We kick off our miniseries on stock-based compensation with a focus on 5 important things to know when accounting for modifications to stock-based compensation awards. In this episode, we discuss: 2:40 – How to determine whether a change in terms or conditions should be accounted for as a modification5:00 – The stock-based compensation modification framework8:29 – Four types of modifications related to vesting conditions18:39 – Modifications that change classification22:15 – Modifications of...