Best Practice Series

ESO Valuation Disclosure – Dow 30 for FY2013

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology is pleased to provide you with our research which focuses on the valuation techniques and disclosures based on the 2013 10-K and DEF14A filings of the Dow Jones Industrial Average companies. We have compiled a two page report illustrating how the Dow 30 companies are complying with Accounting Standards Codification 718 (formerly FAS 123R) and what forms of Share-Based Payments each company provides. This report reveals the varying degree of refinement in the valuation process that has been applied to Employee Stock Options (ESO), and the trend toward other types of equity based compensation.
Full Report
Table: ESO
Table: SBP
Table

ASC Topic 718 Financial Reporting Disclosures

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology, Inc. (MITI) is pleased to provide you with illustrative examples and a template for financial reporting disclosures compliant with ASC Topic 718 Section 10-50. These examples typify the disclosures in common use today and are consistent with current best practices.
Full Report
Sample Disclosures – ESO
Sample Disclosures – PPT
Sample Disclosures – TSR
Footnote Disclosure Template
Footnote Disclosure Template – Instructions for Use

Interest Rate Assumptions – Implied Forward Rates

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology, Inc. (MITI) is pleased to provide you with research which focuses on the interest rate assumption of an
option pricing model.
Full Report
Workbook

ESO Valuation Disclosure – Dow 30 for FY2012

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology is pleased to provide you with our research which focuses on the valuation techniques and disclosures based on the 2012 10-K and DEF14A filings of the Dow Jones Industrial Average companies. We have compiled a two page report illustrating how the Dow 30 companies are complying with Accounting Standards Codification 718 (formerly FAS 123R) and what forms of Share-Based Payments each company provides.  This report reveals the varying degree of refinement in the valuation process that has been applied to Employee Stock Options (ESO), and the trend toward other types of equity based compensation.  One important note to the Dow 30 is there was a change in constituency. United Health Group took the place of Kraft Foods in September 2012.

Full Report
Table: ESO
Table: SBP
Table

ESO Valuation Disclosure – Dow 30 for FY2011

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology is pleased to provide you with our research which focuses on the valuation techniques and disclosures based on the 2011 10-K filings of the Dow Jones Industrial Average companies. We have compiled a two page report illustrating how the Dow 30 companies are complying with Accounting Standards Codification 718 (formerly FAS 123R) and what forms of Share-Based Payments each company provides. This report reveals the varying degree of refinement in the valuation process that has been applied to Employee Stock Options (ESO), and the trend toward other types of equity based compensation.

Full Report
Table: ESO
Table: SBP
Table

ESO Valuation Disclosure – Dow 30 for FY2010

As part of our Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology is pleased to provide you with our research which focuses on the valuation techniques and disclosures based on the 2010 10-K filings of the Dow Jones Industrial Average companies. We have compiled a report illustrating how the Dow 30 companies are complying with Accounting Standards Codification 718 (formerly FAS 123R). This report reveals the varying degree of refinement in the valuation process that has been applied to Employee Stock Options (ESO).

Full Report
Table
Table

ESO Valuation Disclosure – Dow 30 for FY2009

As part of our new Share-Based Payment (SBP) Best Practice Series, Montgomery Investment Technology is pleased to provide you with our research which focuses on the valuation assumptions and disclosures based on the 2009 10-K filings of the Dow Jones Industrial Average companies. We have compiled a report illustrating how the Dow 30 companies are complying with Accounting Standards Codification 718 (formerly FAS 123R). This report reveals the varying degree of refinement in the valuation process that has been applied to Employee Stock Options (ESOs).

Full Report
Table
Table