Equity expensing under FAS 123(R) is at the forefront
of HR's impact on the bottom line.
The Radford Valuation Services team provides best-in-class
compliance services via our sophisticated actuarial approach.
Radford Valuation Services
Our team of actuarial experts provide a best-in-class approach to valuation of stock options and other equity vehicles in compliance with FAS 123(R), including the development of required assumptions for option pricing models; alternative modeling approaches that better approximates compensation expense; and accounting and tax treatments under FAS 123(R).
Key Participants
3M
ACADIA Pharmaceuticals
Advanced Micro Devices
Altera
AmerisourceBergen
Amylin Pharmaceuticals
Applebee’s
Applied Materials
ADP
Avaya
BigLots
BioMarin
Biosite
CDW
Costco Wholesale
Cytec Industries
DeVry
eHealth
Equifax
Fairchild Semiconductor
Fiserv
Interpublic Group
IONA Technologies
Jack in the Box
Kohls
Kulicke & Soffa
Mattel
McDonalds
Nationwide
Onyx Pharmaceuticals
PMC-Sierra
Prudential Financial
Scotts Miracle-Gro
Staples
Symantec
UnitedHealth Group
US Bancorp
WD-40
Websense
Wells Fargo
Zebra Technologies
Radford Testimonials
Our Expertise
- Traditional Stock Option Awards
- Performance Awards with Market Conditions
- Modifications of Equity Awards
- Accounting and Reconciliation of Forfeiture Estimates
- ESPP Valuation and Accounting
- Sabbatical Valuations under EITF 06-02/FAS43
- Golden Parachute estimates under IRC 280G
Speaking Engagement
Presentations from Past Events
White Papers
- Market Stock Units (MSUs) – Another Arrow in the Equity Compensation Quiver
- Summary of Aon Multiple Point Black Scholes Model
- Aon - Technical Roadmap to Expense Allocation Under FAS 123(R)
Published Articles
- February 17, 2009
Radford Alert: Accelerated Vesting of Underwater Options: Understanding or Discovering the Hidden Accounting
Click here to access Radford Valuation Services Published Articles archive.
Resources/Links
- Certified Equity Professional Institute
- Financial Accounting Standards Board (FASB)
- FAS123(R)
- PCAOB Staff Question on Auditing the Fair Value of Share Options Granted to Employees (October 17, 2006)
- National Association of Stock Plan Professionals (NASPP)
- SEC Staff Accounting Bulletin #107
- SEC Staff Accounting Bulletin #110
- Society of Actuaries
