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.
Click below to view the whole FY2012 Report.