CSS » Topics » Share-Based Compensation

These excerpts taken from the CSS 10-K filed Jun 2, 2009.
Share-Based Compensation
 
Effective April 1, 2006, the Company adopted Statement of Financial Accounting Standards (“SFAS”) No. 123R, “Share-Based Payment,” using the modified prospective transition method, and began accounting for its share-based compensation using a fair-value based recognition method. Under the provisions of SFAS No. 123R, share-based compensation cost is estimated at the grant date based on a fair-value model. Calculating the fair value of share-based awards at the grant date requires considerable judgment, including estimating stock price volatility and expected option life.
 
The Company uses the Black-Scholes option valuation model to value employee stock options. The Company estimates stock price volatility based on historical volatility of its common stock. Estimated option life assumptions are also derived from historical data. Had the Company used alternative valuation methodologies and assumptions, compensation cost for share-based payments could be significantly different. The Company recognizes compensation expense using the straight-line amortization method for share-based compensation awards with graded vesting.
 
Share-Based Compensation
 
Effective April 1, 2006, the Company adopted Statement of Financial Accounting Standards (“SFAS”) No. 123R, “Share-Based Payment,” using the modified prospective transition method, and began accounting for its share-based compensation using a fair-value based recognition method. Under the provisions of SFAS No. 123R, share-based compensation cost is estimated at the grant date based on a fair-value model. Calculating the fair value of share-based awards at the grant date requires considerable judgment, including estimating stock price volatility and expected option life.
 
The Company uses the Black-Scholes option valuation model to value employee stock options. The Company estimates stock price volatility based on historical volatility of its common stock. Estimated option life assumptions are also derived from historical data. Had the Company used alternative valuation methodologies and assumptions, compensation cost for share-based payments could be significantly different. The Company recognizes compensation expense using the straight-line amortization method for share-based compensation awards with graded vesting.
 
Share-Based
Compensation



 



Effective April 1, 2006, the Company adopted Statement of
Financial Accounting Standards (“SFAS”) No. 123R,
“Share-Based Payment,” using the modified prospective
transition method, and began accounting for its share-based
compensation using a fair-value based recognition method. Under
the provisions of SFAS No. 123R, share-based
compensation cost is estimated at the grant date based on a
fair-value model. Calculating the fair value of share-based
awards at the grant date requires considerable judgment,
including estimating stock price volatility and expected option
life.


 



The Company uses the Black-Scholes option valuation model to
value employee stock options. The Company estimates stock price
volatility based on historical volatility of its common stock.
Estimated option life assumptions are also derived from
historical data. Had the Company used alternative valuation
methodologies and assumptions, compensation cost for share-based
payments could be significantly different. The Company
recognizes compensation expense using the straight-line
amortization method for share-based compensation awards with
graded vesting.


 




Share-Based
Compensation



 



Effective April 1, 2006, the Company adopted Statement of
Financial Accounting Standards (“SFAS”) No. 123R,
“Share-Based Payment,” using the modified prospective
transition method, and began accounting for its share-based
compensation using a fair-value based recognition method. Under
the provisions of SFAS No. 123R, share-based
compensation cost is estimated at the grant date based on a
fair-value model. Calculating the fair value of share-based
awards at the grant date requires considerable judgment,
including estimating stock price volatility and expected option
life.


 



The Company uses the Black-Scholes option valuation model to
value employee stock options. The Company estimates stock price
volatility based on historical volatility of its common stock.
Estimated option life assumptions are also derived from
historical data. Had the Company used alternative valuation
methodologies and assumptions, compensation cost for share-based
payments could be significantly different. The Company
recognizes compensation expense using the straight-line
amortization method for share-based compensation awards with
graded vesting.


 




EXCERPTS ON THIS PAGE:

10-K (4 sections)
Jun 2, 2009
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