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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 10 — Business Combinations
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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 10 — Business Combinations
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Contents
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Chapter 10 — Business Combinations
10.1 Replacement of Acquiree Awards
10.2 Allocating Replacement Awards Between Consideration Transferred and Postcombination Compensation Cost
10.3 Changes Reflected in Postcombination Compensation Cost
10.4 Acceleration of Vesting Upon a Change in Control
10.5 Cash Settlement Upon a Change in Control
10.6 Arrangements for Contingent Payments to Employees or Selling Shareholders
10.7 Stay Bonus Arrangement
10.8 Income Tax Accounting
10.9 Acquiree Awards Remain Outstanding
10.10 Acquiree Awards That Expire as a Result of the Business Combination