Re:Shopify lets staff decide cash-stock pay mix as shares dive
by sokoloff on Friday September 16, 2022 @12:53PM
(#32868867)
This is incorrect by almost every reading. (There is a "technically correct" reading that the grant is not an expense, but the vesting thereof is and most of your post is concerned with the "paying in stock" angle, not the granting of future paying in stock.)
What you might be confusing it with is non-GAAP accounting, which some companies prefer to cite/reference in management conference calls and letters to investors, where equity-based compensation is often backed out to arrive at the non-GAAP figures.
https://carta.com/blog/what-is-asc-718/
https://www.investors.com/news/technology/amazon-stops-prete... (see the third paragraph about $FB)
What you might be confusing it with is non-GAAP accounting, which some companies prefer to cite/reference in management conference calls and letters to investors, where equity-based compensation is often backed out to arrive at the non-GAAP figures.