Do You Have Performance Awards and Retirees? Read this...
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Barb Baksa just posted an informative short blog post on accounting for Performance Awards for Retirees and a few other pertinent conditions.
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Barb
Found the blog post very interesting and actually related to a situation I assigned in class. Does the EITF decision have a reference number? Thanks
Steve
Barb
I apologize, just found the reference number which is 13-D. I do have a question on one of your passages, the one referring to IPOs. You say that the companies defer recognizing expense until just before IPO occurs. If I remember correctly when Facebook went public they didn't recognize the expense until just after the IPO. So my question is has the rule changed? Thanks
Steve