Name: Valuation of ESOPs Using Option Pricing Methods
Start: 2024-11-21T13:00:00Z
End: 2024-11-21T13:00:56.000Z
Location: BrightTALK
Rating: 5

KNAV provides an expansive suite of public accounting services which includes accounting, assurance, taxation, international transfer pricing, global risk consulting, and business advisory services. Our team combines local insights with global expertise to design powerful strategies and help our clients stay ahead of the curve.

Valuation is universal in theory but local in practice. A discounted cash flow model in New York may look identical to one in London — yet once accounting rules, tax laws, and regulatory frameworks are applied, the results diverge sharply. This webinar explores how global valuation methods intersect with local standards such as US GAAP, IFRS, and FRS 102, and what executives, CFOs, and valuation professionals must consider when deals, employee equity awards, or financial reporting cross borders.
Through practical examples and case studies, we will examine how treatment of PPE, R&D, goodwill, revenue recognition, leases, and share-based payments affects reported value. We will also explore how US 409A valuations reconcile with UK reporting frameworks, and why a single share transfer can trigger parallel — but not identical — valuations across jurisdictions.
Attendees will gain actionable insights into reconciling competing standards, managing cross-border assumptions, and ensuring valuations remain credible to regulators, auditors, and stakeholders worldwide.

From New York to London: How Accounting Rules Reshape Value

From Hidden Leakages to Financial & Tax Reporting Risks
Key points for discussion:
1. Hidden GTN Leaks
2. Risks Accounting & Financial Reporting
3. Tax Impact of GTN Estimates
4. Compliance & Method Changes
Date & Time : 24 September, 11:00 AM EST

The GTN Balancing Act

Kavit Sanghvi (Partner, US Tax) <a href="https://www.linkedin.com/in/kavit-sanghvi-9a2574a8">Click here to view Kavit's linkedin profile</a> 
Prathamesh Hegishte (Director, US Tax) <a href="https://www.linkedin.com/in/prathamesh-hegishte-0b2b69151">Click here to view Prathamesh's linkedin profile</a> 

Gain insights into the OBBBA proposal and its far-reaching implications for corporate and international taxation. Explore how revived incentives and expensing provisions create planning opportunities, assess business impact for U.S. and multinational companies, and prepare for key implementation and compliance changes.

Learning Objectives
1. Identify the key corporate tax provisions introduced under the "Big Beautiful Bill," including changes to bonus depreciation, business interest expense limitations, and modifications to the R&D amortization rules.
2. Analyze the proposed Section 899 rules and their impact on cross-border transactions, including enhanced Base Erosion and Anti-Abuse Tax (BEAT).
3. Analyze the potential financial and operational impact (including planning opportunities) of the bill’s provisions on U.S. corporations.  

Participants will earn 1 hour of NASBA CPE credit.

Field of Study: Taxes

Additional Information
• Prerequisites: None
• Advanced Preparation: None
• Program Level: Basic
• Delivery Method: Group Internet Based

<a href="https://us.knavcpa.com/overview-of-cpe-information/">Click here to read the overview of CPE Information</a>

What's Inside the One Big Beautiful Bill

Gain insights into the OBBBA proposal and its far-reaching implications for corporate and international taxation. Explore how revived incentives and expensing provisions create planning opportunities, assess business impact for U.S. and multinational companies, and prepare for key implementation and compliance changes.

WITBB - Mock

How is AI reshaping business valuations, investment strategies, and competitive positioning? As artificial intelligence rapidly transforms industries, its impact on business performance, profitability, and market value is undeniable. Companies leveraging AI gain a significant edge, while those slow to adapt risk obsolescence. But how do these advancements translate into valuation models, financial forecasting, and M&A transactions?

Join us for an exclusive webinar where we dissect the real-world impact of AI on business valuation. We’ll explore:
• AI’s role in competitive positioning and market disruption
• How AI adoption influences revenue growth, cost structures, and profitability
• Key risks, from obsolescence to cybersecurity and regulatory challenges
• Valuation methodologies for AI-driven businesses—DCF, market multiples, IP valuation
• Practical insights for investors, businesses, and valuation professionals

With expert insights and an interactive Q&A, this session is designed to help business leaders, investors, and finance professionals navigate AI’s impact on valuation with confidence.

AI Disruption & Business Valuation: How Technological Innovation Shapes Market Value

Join us for a comprehensive webinar on ESOP Accounting and Tax Considerations, designed for finance professionals, tax advisors, and corporate stakeholders involved in equity compensation planning.

This session will delve into the critical accounting and taxation aspects of Employee Stock Ownership Plans (ESOPs), with a focus on U.S. and international frameworks. Our expert panel will provide insights and practical guidance on navigating the complexities of equity compensation from both an accounting and tax perspective. Topics include US GAAP vs. IFRS differences, taxation of ISOs and NSOs, IRC Section 409A, and cross-border issues. Case studies will illustrate real-world applications and best practices for equity compensation planning.

ESOP Accounting and Tax Considerations

Join us for an insightful session on the taxation of Employee Stock Ownership Plans (ESOPs) across borders. This webinar will cover key topics, including the taxation of ESOPs in India, cross-border nuances, foreign tax credit issues, and essential documentation and filing requirements. Don't miss the chance to gain a deeper understanding of the complex regulatory landscape surrounding cross-border ESOP taxation.

Cross-border ESOP Taxation

This webinar will focus on tax considerations in US mergers and acquisitions (M&A), covering key areas such as tax due diligence, identifying risks and opportunities, and evaluating transaction structures (stock, asset, or deemed asset acquisitions). It will explore the implications of different transaction structures on valuation, acquisition vehicle and funding efficiency, and tax attribute carryovers, including how to maximize NOLs (Net Operating Losses) and credits. The session will also address the seller’s taxation, including earnouts and strategies for structuring deals in a mutually beneficial way.

Sealing the Deal: Critical Tax and Valuation Considerations for U.S. Business Acquisitions

Understanding the complexities of gift and estate tax valuations is essential for ensuring compliance and achieving tax-efficient outcomes. This webinar will provide a comprehensive overview of valuation methodologies, key considerations, and recent regulatory updates. Designed for attorneys, tax advisors, and financial professionals, the session will offer practical strategies for valuing assets such as businesses, real estate, and intangible assets while addressing common challenges and pitfalls in the valuation process. Join us to gain valuable insights and tools to navigate this critical area with confidence.

Strategic Insights for Gift and Estate Tax Valuations

This webinar will provide a comprehensive overview of IPOs (Initial Public Offerings) and SPACs (Special Purpose Acquisition Companies), exploring their rise in popularity and the opportunities they present. 

Our agenda includes discussion on the differences between traditional IPOs and the SPAC route to going public, conducting a readiness assessment for financial, operational, and governance preparedness, and the financial reporting and SEC compliance requirements. We’ll also delve into SPAC-specific considerations, including sponsor economics, PIPE financing, and De-SPAC accounting, along with covering post-IPO/SPAC transitions, including operational readiness, investor relations, and ongoing compliance, with case studies and lessons learned.

Strategies for Navigating IPO & SPAC Readiness

Join us for an insightful webinar on the evolving Direct-to-Consumer (D2C) landscape in India, where we’ll dive into the latest consumer trends shaping the market. Discover how brands are leveraging digital platforms to meet rising consumer demands and preferences across diverse categories. Gain valuable insights into the investment trends driving growth in the D2C sector, from funding patterns to emerging opportunities for investors.

D2C Landscape in India

Join us for an insightful webinar exploring the intricacies of ESG regulations applicable and how innovative technology can streamline ESG compliance and reporting. This session will delve into the details of ESG reporting regulations and practical applications of digital tools and data-driven solutions to simplify and enhance compliance processes. Learn how technology can help organizations meet evolving ESG regulations more efficiently, reduce reporting complexities, and ensure transparent, accurate disclosures.

Decoding ESG Regulations and Technology

This webinar introduces Environmental, Social, and Governance (ESG) principles and their role in modern business strategy. Learn how ESG influences performance, investor expectations, and compliance. Discover how integrating ESG can drive long-term value and positive impact.

Introduction to ESG Reporting

This webinar will guide finance professionals, business owners, and investors through the critical pre-transaction accounting, tax, and valuation steps essential for a successful business acquisition or merger. We will explore due diligence, financial statement review, revenue recognition, tax compliance, and more. Learn how to effectively evaluate a target company's financial health and set up for a smooth transaction and integration process.

Pre-Transaction Accounting & Tax Considerations: Key Steps to Ensure a Successful Business Acquisition

In this presentation, we'll delve into the essential elements of site selection and the credits and incentives tailored for businesses planning expansion, relocations, or modernization projects within the US market. We'll explore key factors critical in choosing the perfect location, including market access, infrastructure, workforce availability, and regulatory considerations. Moreover, we'll navigate through the diverse array of federal, state, and local incentives, spanning tax breaks, grants, and subsidies, crafted to entice business investment. By the end of our session, you'll possess a clear understanding of how to strategically select a site and leverage available credits and incentives to maximize return on your investment.

Strategic Site Selection and Incentives for US Expansion

The webinar will cover the complexities of valuing ESOPs, starting with an overview of ESOPs and essential terms to understand their structure. The session will then dive into valuation techniques using option pricing models such as the Black-Scholes Model, Binomial Lattice Model and Monte Carlo Simulation, with practical examples to illustrate the application of each of the methods in the given circumstance. Common pitfalls in the audit review process will be discussed. The session will conclude with a dedicated Q&A segment to address participants' specific questions.

Valuation of ESOPs Using Option Pricing Methods

Valuation

ESOPs

Pricing Method

Valuations

Accounting

Audit

KNAV

Pricing

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Accounting and Tax

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Valuation of ESOPs Using Option Pricing Methods

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