Stock-based compensation - 5 things to know about modifications

PwC's accounting podcast - A podcast by PwC

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Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.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 ves...