Accounting Standards Codification (“ASC”) Topic 718, ASC Topic 505 Subtopic 50, and International Financial Reporting Standards (“IFRS”) 2 establish accounting standards for determining and reporting stock-based compensation paid to employees and non-employees for financial reporting purposes. Internal Revenue Code §409A outlines guidance for granting equity based compensation and penalties for granting at below fair market value.
Oracle Capital provides valuations for grants of stock, options, stock appreciation rights, hurdle or growth shares, and other forms of deferred compensation for financial and tax reporting and assists management in determining the compensation expense to record for financial reporting purposes. As an extra benefit, the periodic valuation process and the work papers developed by Oracle Capital allow for the tracking of overall enterprise and equity value changes and the effects of changes in value drivers (e.g. internal results versus external results).