aorozco25Aug 6, 20182 min readAccounting for ESPPs - Part III: True Ups, Tax Accounting, and Diluted EPSTrue Up at Purchase Since you’ve estimated the number of shares that will be purchased upfront (see previous blogs), you’ll want to true...
aorozco25Jul 30, 20182 min readAccounting for ESPPs - Part II: Contributions & RecognitionEstimated Contributions Once the fair value has been established, the total expense must be calculated and then the expense recognized...
aorozco25Jul 23, 20183 min readAccounting for ESPPs - Part I: Fair Value Components & InputsEmployee Stock Purchase Plans (ESPPs) are a wonderful employee benefit and can even provide a significant inflow of cash for the issuing...