[IMGCAP(1)]Financial reporting for equity compensation has dramatically increased in complexity since the adoption of FAS 123R (now ASC Topic 718).

Prior to the switch, a large percentage of companies semi-successfully leveraged spreadsheets to track their awards. Auditors applied the “immaterial” label more broadly with regard to the nuances in equity compensation expensing, and grant-tracking spreadsheets met most auditing needs.

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