![TheReportsMenuSystem Afterclickingon“Reports”
thescreendisplayingall
reportcategoriesappears.
Clickingonthe[+]symbolto
theleftof“Accounting”
4
producesthedisplayofall
reportsunderthe
Accountingcategory.](https://image.slidesharecdn.com/easiaccountingdisclosureguide-13348761200141-phpapp02-120419175617-phpapp02/85/EASi-Accounting-Disclosure-Guide-4-320.jpg)
![SelectingIndividualAccounting&DisclosureReports
TheFAS123RParagraphA240DisclosureReport(ASC718‐50)
Clickingonthe[+]symboltotheleftof
“A240DisclosureReports”displaysall
reportsrelatingtotheformerparagraphof
A240ofFAS123R(nowdesignatedasASC
718‐50).Asimilararrangementformain
reportmenuitemsandsubmenuitems
appliestoallreports.
Ifthe“All”filterisselectedinthe
“Plan”box,thereportwillincludethe
5
detailofoptionsforallplans.
Togeneratethedisclosurereportfor
Options,selectthelinkinbluefont
entitled“A240Disclosure–Option Thereportcanberestrictedtooneormore
Summary”andthescreenwillchangeto
specificplansbyselectingthedesiredplansin
displaythefiltercategoriesavailablefor
thedropdownbox.Thesameprocedure
thisreport.
appliesto“AwardType.”
Thenextsteptogenerate
thereportistoselectthe
daterangeinthe“Report
DateRange”drop‐down
box.Daterangesare
enteredbytheuserto Specificdatesorinterimperiods
coincidewithspecific
maybeselectedusingthe
reportingperiods. “From”and“To”fields.](https://image.slidesharecdn.com/easiaccountingdisclosureguide-13348761200141-phpapp02-120419175617-phpapp02/85/EASi-Accounting-Disclosure-Guide-5-320.jpg)
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EASi Accounting Disclosure Guide
- 1. AccountingDisclosure&Capitalization ReportsGuide www.easiadmin.com 866‐336‐3274 RaymondJames&Associates,Inc.isnotaffiliatedwithEquityAdministrationSolutions,Inc.
- 2. EASi’sReports–MakingComplianceandClosingEASier ThisguidewasdesignedtoshowyouhowtofilterandsortEASi’saccountinganddisclosure reports.Thefilteringandsortingchoicesletyoureconcilekeyaccountingvalueswithreference totransactionlistingtypereports(“supportingdetailreports”)whichcontainalloftheaward andrelatedvaluesthatwillvalidatethesourceofthekeyvalues. Tosavetime,youcanconfigureEASi’sreportsandsetthemtorunasabatchovernightsothey arewaitingforyouwhenyougettotheoffice.Oryoucanrunreportsondemandtorespondto immediaterequestsforinformation.TheEASiplatformalsoletsyoucreateuser‐defined reportsbasedonourcomprehensivesetofexistingreportsaswellasbuildyourownfromEASi Data.Sourceswhichprovidesmorethan100dataelementstochoosefrom. What’sinThisGuide ThefirstpagesofthisguideshowtherangeofreportsintheEASisystemandhowthe accountinganddisclosure‐relatedreportscanbefilteredandsortedtomeetyour recordkeepingandaccountingneeds. SupportingDetailReports Aftertheintroductorysection,keyvaluereportsandrelateddetailreportsarepresented.Key valuereportsdisplaythejournalentriesneededforyourgeneralledgeraswellasitemsthat mustbedisclosedinyourcompany’sfinancialstatements.Thesupportingdetailreportsgivea 2 lineitemviewofawarddetailsandvalues.Thisviewincludestotalsforthevaluesbycolumnto supportorverifythesourceofsummarizedkeyvalues. KeyValues Keyvaluesrefertototalsfortheaccountingperiodthatyouneedtoreportordisclose accordingtoFASB,SEC,andIRSguidelines.EASiprovideskeyvaluesforitemssuchas compensationexpense,creditsagainstcompensationduetoshareforfeitures,deferredtax accrualandreversalandequitycompensationdilutionanddisclosures.Therestrictedstock awardreportsarecomparabletothereportsforstockoptions.Keepinminddetailwillvarydue tothenatureandfeaturesoftheseawards. CapitalizationandShareholderInformation Thereportsinthiscategoryareprovidedforbothprivatelyheldaswellaspubliclytraded companies.Fortheprivatecompany,acompletelistingandindividualrecordsofthesecurities heldbyallshareholderscanbeenteredandmaintained.Youcanalsocreateastockledgerthat trackstransfersandsalesofsecurities.Forpubliclytradedcompanies,individualrecordsofthe sharesinvolvedinallpublicofferingscanbeenteredtocreatethecapitalizationtablesand sharesoutstandingforpurposessuchastheEPScalculation.Sharesoutstandingforbothpublic andprivatecompaniesareupdatedautomaticallyfornewlyissuedsharesfromoptionexercises orrestrictedstockawardvesting.
- 3. CONTENTS TheReportsMenuSystem 5 SelectingIndividualAccounting&DisclosureReports 4 TheFAS123RParagraphA240DisclosureReport(ASC718‐50) 5 TheExpenseAccrual–OptionAwardsReport 7 AccountingReports&SupportingDetail 10 AccountingEntries–Options–ByDepartment(Expense) 10 CompensationExpense–DeferredTaxAccrual 11 AccountingEntries–LiabilityAwards–ExpenseAccrual 12 AccountingEntries–Options–Expirations 13 AccountingEntries–Options–Forfeitures 13 AccountingEntries–Options–Exercises 14 DeferredTax–LiabilityAwards 15 Expense&DeferredTax–RestrictedStock 16 DeferredTax–RestrictedStock–Vesting 17 DisclosureReports 18 A240(ASC718‐50)DisclosureSummary 18 OptionActivityforFinancialReporting 19 3 OptionGroupPricingDetail 19 CashFlowStatementItems 20 CommonEquivalents–Summary(TreasuryStockMethod) 20 CommonEquivalentsDilutionSummary–SupportingDetailReport 21 Proxy–ExecutiveCompensation&PlanDetails 22 Section16FormFilings 23 Capitalization&ShareholderDetails 24 CapitalizationTableDetails 24 CapitalizationTableSummary 25 CommonStockOutstanding 25 OwnershipPercentSummaryReport 25 StockLedger 26 Summary 26
- 4. TheReportsMenuSystem Afterclickingon“Reports” thescreendisplayingall reportcategoriesappears. Clickingonthe[+]symbolto theleftof“Accounting” 4 producesthedisplayofall reportsunderthe Accountingcategory.
- 5. SelectingIndividualAccounting&DisclosureReports TheFAS123RParagraphA240DisclosureReport(ASC718‐50) Clickingonthe[+]symboltotheleftof “A240DisclosureReports”displaysall reportsrelatingtotheformerparagraphof A240ofFAS123R(nowdesignatedasASC 718‐50).Asimilararrangementformain reportmenuitemsandsubmenuitems appliestoallreports. Ifthe“All”filterisselectedinthe “Plan”box,thereportwillincludethe 5 detailofoptionsforallplans. Togeneratethedisclosurereportfor Options,selectthelinkinbluefont entitled“A240Disclosure–Option Thereportcanberestrictedtooneormore Summary”andthescreenwillchangeto specificplansbyselectingthedesiredplansin displaythefiltercategoriesavailablefor thedropdownbox.Thesameprocedure thisreport. appliesto“AwardType.” Thenextsteptogenerate thereportistoselectthe daterangeinthe“Report DateRange”drop‐down box.Daterangesare enteredbytheuserto Specificdatesorinterimperiods coincidewithspecific maybeselectedusingthe reportingperiods. “From”and“To”fields.
- 6. TheFAS123RParagraphA240DisclosureReport(ASC718‐50)–Continued AllreportsintheEASisystemcanbeprintedinPDFformator downloadedtoanExcelspreadsheetbyusingthe“Print”or “Download”sectionsintheupperlefthandcornerofthereport. Thefinalsteptogeneratethe Thereportwillappearasshownstartingwiththe reportistoclickonthe“View “Summary”section,whichincludesallawards Report”linkintheupperleft‐hand selected.Scrollingdownthepagebelowthe corneroftheReportLaunchPage. “Summary”sectionwilldisplaythedisclosureline itemsofeachawardtypeincludedintheSummary. 6
- 7. TheExpenseAccrual–OptionAwardsReport Afterselectionofoneofthereportfilteralternativesthescreenwillchangetodisplaytheadditional sortingchoicesforthereportandfilterselectedasshownbelow. Afterselectingthesortingchoicesandthe desireddaterange,clickingon“View Report”intheupperleft‐handcornerofthe reportlaunchpagewilldisplaythereportas shownonthenextpage. 7
- 8. ThisreportwasdisplayedwiththeDepartmentfilterchoicesortedbyPlan(2002StockOptionPlanand ALLAwards)forthe4thQuarterof2010. Notethatthedaterangeand sortingandfilteringchoicesare displayedimmediatelybelowthe mainreporttitle. 8
- 9. SubtotalsofthecolumnsaredisplayedforeachDepartmentandtheGrandTotalsaredisplayedby scrollingdowntothebottomofthepageasshownbelow. 9
- 10. AccountingReports&SupportingDetail Theprecedingpagesshowtwoofthemainreportcategories,howindividualreportscanbeselected andthedifferentfilteringandsortingfeaturesavailable.Whatfollowsareexamplesofspecific accountingreportsanddetailreportswhichlistalloftheawardsandrelatedvaluesthattietothekey valuesinthemainaccountingreport. Detailreportsletyouverifythesourceofkeyvaluessuchastotalperiodcompensationexpense, deferredtaxandAPICaccrualsandthereversalofappropriatevaluesuponsettlementorforfeitureof theawards.EASialsogivesyoudetailreportsregardingdisclosurelineitemvaluesthatmustbe disclosedinthefinancialstatements.DetailreportsincludetheA240(ASC718‐50)Summaryreports,the CommonEquivalentsreportswhichsummarizethecalculationofequityawarddilutionusingthe TreasuryStockMethod,andallotherreportswhichgeneratevaluesthatmustbedisclosed. AccountingEntries–Options–ByDepartment(Expense) 10 Asindicatedabove,theawardorawardscomprisingthecompensationexpensefortheaccounting departmentforthesecondquarterof2008,foroptionsgrantedunderthe2002StockOptionPlanare listedontheOptionGrants–ExpenseAccrual–ByDepartmentreport.Theawarddetailreportsupports thefigureshowintheAccountingEntries–OptionsreportfilteredfortheAccountingDepartment.The AccountingEntriesreportscanbedisplayedfordepartments,subsidiariesandothergroupsorunitsin thecompany,aswellasfortheoverallcompany.
- 11. CompensationExpense–DeferredTaxAccrual The$78.91deferredtaxvalueshownontheAccountingEntriesreportisderivedfromthemultiplication oftheexpenseforallnonqualifiedoptionslistedintheOptionGrantExpensereportbythestatutorytax rateenteredintheTaxEntityDetailstablecoveringtheaccountingperiodinvolved.Inthiscasetherate applicableforthe2ndquarterof2008is35%.TheTaxEntitySetupTableisfoundundertheFAS123R mainmenu. Accordingly,theexpenseforthenonqualifiedoptionlistintheexpensereportis$225.45,which 11 multipliedby35%equalsthe$78.91deferredtaxaccrualvalueshownintheAccountingEntriesreport.
- 12. AccountingEntries–LiabilityAwards–ExpenseAccrual 12 TheaboverelationshipofkeyvaluesasdisplayedintheAccountingEntries–Liabreporttothe correspondingvalueintherelatedsupporting“detail”reportisathemethroughouttheEASisystemto facilitateonefacetoftheauditingfunction.Drill‐downcapabilityintothedetailsofindividualawards canbeaccomplishedbyclickingontheGrantNumberbluehyperlinktodisplaytheAwardDetailreport shownbelow. ThisAwardDetailreportliststhevaluationmethod,theaccrualmethod,vestingschedule,expense recognitionbyreportingperiods,exercises,andotherdetailsneededtovalidateawardtransactions.
- 13. AccountingEntries–Options–Expirations Thesourceofthetotalsforthejournalentriesforoptionexpirationsisfoundinthefollowingreport. 13 AccountingEntries–Options–Forfeitures
- 14. AccountingEntries–Option–Exercises DeferredTax–OptionsExercises 14 DeferredTax–LiabilityAwards
- 15. SupportingDetailReports 15
- 16. Expense&DeferredTax–RestrictedStock 16 DeferredTax–RestrictedStock–Vesting Thesereportsdisplaycomprehensivedetailonthetransactionsaffectingthedeferredtaxaccrualand reversalsfromvestingofrestrictedstock.
- 19. OptionActivityforFinancialReporting Lineitems2through14providetheoptionsactivitydetailwhichiscustomarilypresentedintabular formatforfinancialreporting. 19 OptionGroupPricingDetail
- 20. CashFlowStatementItems Theamountofcashreceivedfromexerciseofshareawardsisdisplayedatline44intheA240Disclosure Report–OptionSummary.ThisvalueistobeincludedasacashinflowintheFinancingActivitiessection oftheCashFlowStatementaswellasthetaxbenefitrealizedfromoptionexercisesdisplayedonline45. CommonEquivalents–Summary(TreasuryStockMethod) 20 TheaboveSummarysectionofthisreportincludesthevaluesforalldilutiveawardsfortheperiod selectedinthedaterange.Foreaseofauditing,thedetailsoftheindividualawardstypesthatare includedinthesummaryarelistedbelowthesummary.
- 22. Proxy–ExecutiveCompensation&PlanDetails TheproxyreportsaredisplayedwiththevaluesandformatspecifiedinthemostcurrentSECStaff Bulletin.Selectedsamplesofthesereportsaredisplayedbelow: 22
- 23. Thecolumnsfornon‐equityrelatedcompensationhavebeenincludedtofacilitatedownloadandentry ofthisdetailtocompletethetable. 23 Section16FormFilings ThefollowingreportsillustratethetransactiondetailthattheEASisystemcapturesforindividual participantswhoareidentifiedintheirParticipantrecordasInsidersandwhoarerequiredtoreport informationontheirtransactionsinthecompany’ssecurities.Thisinformationissubjecttodownloading forusebytheissuingcompany’sinternalorotherexternalSection16filingsystemorfortransferto EASi’sSection16filingprogram.
- 24. 24 Capitalization&ShareholderDetails CapitalizationTableDetails Theabovereportdisplaysthetransactionsaffectingcommonstockoutstandinginchronologicalorder bytransactiondate.
- 25. CapitalizationTableSummary Theauthorizedandoutstandingsharesofsecuritiesissuedbytheuseraredisplayedinthisreport togetherwithsharetransactionsaffectingoutstandingsharesandthetotalissuanceproceedsand repurchasecost. CommonStockOutstanding 25 Transactionsaffectingcommonstockoutstandingaredisplayedintheabovereportinchronological orderwiththerunningtotalofoutstandingintheright‐handcolumn. OwnershipPercentSummaryReport
- 26. ThisOwnershipPercentSummaryReportisprovidedfortheprivatelyheldcompany.Thelaunchpage forthisreportincludesacheck‐boxtocheckifthetotaloutstandingsharesofoptionsheldbythelisted non‐employeesandemployeesaredesiredtobedisplayed. StockLedger Thestockledgerisautomaticallyupdatedforsecuritytransactionsenteredinthesystem.Thisisa featuredesignedfortheprivatelyheldcompanyforwhichsharespurchasedandsecuritiesissuedasa 26 resultofawardsettlementsareassignedacertificateinthesecurityrecordandtracked. Summary Theforegoingoutlineandillustrationsofthereportsrelatingtokeyaccountingvalues,disclosureand capitalizationincludethosereportsdirectlyrelatedtoaccountingandfinancialreporting.TheEASi systemincludesalargenumberofotherreportsthatalsofacilitatevalidationofthefinancialreporting details.ThesereportscanbeaccessedundertheothermajormenucategoriessuchasActivity,Admin andCompanyParameters.Theseotherreportsaswellasinformationonplanadministrativeprocesses areincludedinEASi’sPlanAdministrationGuide.