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Equity Compensation and the US Tax Consequences
Frank, Mary Margaret; Lynch, Luann J.Technical Note DARDEN-C-2385-EAccounting and ControlThis technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees’ incentives with shareholder value driven by a company’s stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corpora...Starting at €8.20
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Equity Compensation and the US Tax Consequences
Frank, Mary Margaret; Lynch, Luann J.Technical Note DARDEN-C-2385Accounting and ControlThis technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees’ incentives with shareholder value driven by a company’s stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corpora...Starting at €8.20
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United Technologies Corporation Buys Rockwell Collins, Inc.
Lynch, Luann J.Case DARDEN-C-2415-EAccounting and ControlA senior industry analyst focused on aviation and aerospace at an investment advisory firm in Northern Virginia, pondered the potential implications of the acquisition by United Technologies Corporation of Rockwell Collins for aviation around the world. It was certain that the deal would impact not only the two companies involved, but it would also have a substantial impact on their customers, suppliers, employees, shareholders, and others.Starting at €8.20
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Accounting for Bonds
Lynch, Luann J.; Benazzo, JackTechnical Note DARDEN-C-2475-EAccounting and ControlThis technical note provides an overview of accounting for bonds. It discusses bonds priced at face value, a discount, and a premium. It discusses the differences between the coupon rate and effective interest rate and their implications for both the pricing and accounting for bonds. It covers the amortization of bond discounts and premiums, and it briefly discusses the early retirement of bonds and accounting for bonds using the fair value metho...Starting at €8.20
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Amazon.com, Inc. Buys Whole Foods Market
Lynch, Luann J.; Haskins, Mark E.Case DARDEN-C-2409-EAccounting and ControlAfter Amazon.com announced it would acquire Whole Foods, shares of supermarkets in the United States were hit hard; the same was true for grocers in Europe, as investors there worried about the possibility of Amazon moving beyond US borders in the grocery space. Because little had been said regarding the motivation behind the acquisition, the CEO of a large organic-foods supermarket group in Europe decided that the potential impact of this acquis...Starting at €8.20