Webinar
Navigating Equity Compensation in M&A: Accounting and Operational Impacts
This webcast provides an overview of accounting considerations for equity awards in business combinations, with a focus on pre- and post-acquisition expense recognition and related financial reporting impacts. The session highlights common challenges observed in practice, including data requirements, system limitations, and reconciliation considerations.
Participants will also review the impact of these considerations on financial and tax reporting, as well as the importance of coordination between accounting and stock administration functions. The session is designed to provide practical insight into common issues and considerations without prescribing specific solutions, with an emphasis on real-world application and cross-functional alignment.
Mark Hedelund, CEP, Director
Mark is a Director and Certified Equity Professional (CEP) with more than 20 years of experience specializing in equity compensation, ASC 718 financial reporting, and financial systems optimization. He advises clients on ASC 718 compliance, IFRS 2 share-based compensation reporting, deferred tax asset reporting, and the application of corporate taxation related to employee mobility. He also helps organizations improve operational efficiency and data transparency through workflow automation, reporting solutions, and system integrations. Combining deep technical expertise with advanced analytics capabilities, he helps organizations transform complex financial and operational data into actionable business insights. Prior to joining the firm, he served as a data assurance manager at PricewaterhouseCoopers and held analytical and financial systems roles at Amazon, Expedia, and Starbucks. He began his career as a junior officer in the United States Navy.
Tyler Larson, CEP, is a Senior Manager, focused on equity compensation at Baker Tilly with over 7 years of experience in the field. He specializes in ASC 718/IFRS accounting and cross-border compliance for multinational clients. Tyler also brings deep experience in equity-related M&A integration and large-scale equity platform implementation.
- Describe the differences between pre- and post-acquisition equity award expense and the key concepts underlying their calculation.
- Identify the financial reporting and tax impacts of acquisition-related equity accounting.
- Recognize common challenges and considerations associated with acquisition-related equity accounting, including data and system constraints.
- Explain key data requirements and the role of coordination between accounting and stock administration functions in supporting accurate reporting.
Advance preparation is not required. There is no cost to attend this webinar.
CPE credit: One (1) hour total credit
Level: Basic
Field of study: Specialized Knowledge
CPE host: Alyssa Glorieux
A certificate of completion will be emailed to you four to six weeks after the event.
For more information regarding administrative policies such as complaint and refund policies, please email [email protected]
Baker Tilly is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org.