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My example was to refute the parent poster who implied, in a seemingly general sense, that stock issuance doesn't impact earnings, which is false.

As to the exact timing of the accounting treatment in this case, I'm not privy to that. The statement above was that the CEO was paid ~$193m in stock, which implies it was issued in that fiscal year. Maybe it was in this case, maybe it wasn't, but that doesn't change the underlying point.

Stock grants absolutely do adversely impact GAAP profitability. A company will dilute existing holders to issue RSUs or otherwise.



> My example was to refute the parent poster who implied, in a seemingly general sense, that stock issuance doesn't impact earnings, which is false.

I was talking specifically about their comp, not stock in general. Which is why I specifically said "their comp" and not more general language.




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