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FAS 123R & SAB 107: Understanding Stock-Based Compensation Accounting
Mark Ebersole
President and Chief Technology Officer
Equity Administration Solutions, Inc.
Mark Ebersole is a systems architect with expertise in designing collaborative web-based platforms to address complex business issues. For the past 35 years, he has created systems and applied technology to improve business efficiency. His design philosophy centers around building flexible approaches that give customers maximum control over variables and parameters to derive the information they need. He has applied this philosophy to address the accounting, tax and recordkeeping complexities of FAS123R and IFRS 2.
Mark is currently the President and Chief Technology Officer at Equity Administration Solutions, Inc. Before joining EASi, he was Chief Technology Officer at BenefitStreet where he led the engineering team's project to web-enable what became the EASi solution. Earlier in his career Mark founded Executive Advantage, a management consulting firm that bridged the gap between executives and technology. He spent 13 years as a systems, technology and management consultant serving major corporate clients including Deloitte & Touche, Fleet Mortgage, Plaza Home Mortgage Corporation and Intel. In 1998, he founded Synteleos, an ASP software company with a collaborative work product for the real estate industry.
Mark has an MS in Computer Science from Ohio State University.
Shan Nemeth
Partner, former Professional Accounting Fellow, Office of the Chief Accountant, SEC
Deloitte & Touche LLP
Shan Nemeth is a Partner in the Accounting Research Group of Deloitte & Touche LLP’s National Office. In this role, Shan works with Deloitte & Touche’s engagement teams in developing views regarding equity-based compensation, earnings per share, cash flows and consolidations.
Shan recently completed a two year Professional Accounting Fellowship in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission (SEC). While at the SEC, Shan consulted with registrants on a variety of accounting matters, including those related to equity-based compensation, liability and equity transactions, restructurings, and discontinued operations. In addition, Shan was a co-author of Staff Accounting Bulletin No. 107 regarding equity-based compensation.
Prior to joining the SEC, Shan was a senior manager in BDO Seidman’s National SEC Group where she consulted with engagement teams on a variety of accounting matters. Shan also spent time in BDO Seidman’s London office.
Shan is a certified public accountant licensed to practice in Connecticut and Georgia. She is also a member of the AICPA. Shan holds a Masters in Accounting from the University of Florida.
Alison T. Spivey
Partner, National Professional Practice, former Associate Chief Accountant in the SEC's Office of the Chief Accountant
Ernst & Young LLP
Alison T. Spivey is a partner in the National Professional Practice of Ernst & Young LLP. In this position, Alison is responsible for consulting with engagement teams on technical accounting and reporting matters, monitoring activities of standard-setting bodies, drafting firm communication materials related to new and existing accounting pronouncements and leading professional education courses, primarily in the subject areas of share-based payments and pension and postretirement benefits.
Prior to joining Ernst & Young's National Professional Practice, Alison spent over four years in the Office of the Chief Accountant of the U.S. Securities and Exchange Commission. As an Associate Chief Accountant, her responsibilities included working with public registrants on accounting and reporting matters, acting as a liaison with professional accounting standard-setting bodies, and participating in the development of the Commission staff's guidance and rule proposals under Federal Securities laws. Alison consulted with registrants on technical accounting matters primarily in the subject areas of share-based payments and pension plans and was a co-author of Staff Accounting Bulletin No. 107, Share-Based Payment.
Alison also spent one year as a Professional Accounting Fellow and staff accountant in the Division of Corporation Finance of the U.S. Securities and Exchange Commission reviewing the disclosure documents of public companies. Prior to joining the SEC staff, Alison was an audit manager with Arthur Andersen LLP in Vienna, Virginia.
Alison is a graduate of The College of William and Mary and is a Certified Public Accountant licensed to practice in Virginia, Washington, D.C., and New York.
Barbara A. Baksa, CEP
Executive Director
National Association of Stock Plan Professionals
Barbara Baksa serves as Executive Director for the National Association of Stock Plan Professionals (NASPP). In addition to her administrative responsibilities, she oversees all NASPP member programs and services, including the NASPP Annual Conference, online educational programs, webcasts on current developments, website content, surveys and research, regional chapters, and industry involvement.
Barbara is a frequent speaker on equity compensation related topics and has recently spoken at events sponsored by the National Center for Employee Ownership, the American Payroll Association, and, of course, both the national NASPP organization and regional NASPP chapters.
Barbara has authored numerous articles on stock compensation, contributed chapters to several books on equity compensation, and authored the sixth edition of “Accounting for Equity Compensation,” published by the National Center for Employee Ownership. Barbara also serves as editor of The NASPP Advisor and contributing editor to The Corporate Executive.
Barbara began her career in equity compensation fourteen years ago. She is a Certified Equity Professional and currently a member of the Advisory Board of the CEPI. Barbara has a BA in English from the University of Iowa.
FAS 123R & SAB 107: Understanding Stock-Based Compensation Accounting
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