Columbia Sportswear 2013 Annual Report Download - page 45
Download and view the complete annual report
Please find page 45 of the 2013 Columbia Sportswear annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.-
1 -
2
-
3
-
4
-
5
-
6
-
7
-
8
-
9
-
10
-
11
-
12
-
13
-
14
-
15
-
16
-
17
-
18
-
19
-
20
-
21
-
22
-
23
-
24
-
25
-
26
-
27
-
28
-
29
-
30
-
31
-
32
-
33
-
34
-
35 -
36 -
37 -
38 -
39 -
40 -
41 -
42 -
43 -
44 -
45 -
46 -
47 -
48 -
49 -
50 -
51 -
52 -
53 -
54 -
55 -
56
-
57
-
58
-
59
-
60
-
61
-
62
-
63
-
64
-
65
-
66
-
67
-
68
-
69
-
70
-
71
-
72
-
73
-
74
-
75
-
76
-
77
-
78
-
79
-
80
-
81
-
82
-
83
-
84
 |
 |
41
to our expected effective tax rate for the full calendar year. When this occurs, we adjust the income tax provision during
the quarter in which the change in estimate occurs so that our year-to-date provision equals our expected annual effective
tax rate.
Stock-Based Compensation
Stock-based compensation cost is estimated at the grant date based on the award’s fair value and is recognized as
expense over the requisite service period using the straight-line attribution method. We estimate stock-based compensation
for stock awards granted using the Black-Scholes option pricing model, which requires various highly subjective
assumptions, including volatility and expected option life. Further, we estimate forfeitures for stock-based awards granted,
but which are not expected to vest. If any of these inputs or assumptions changes significantly, stock-based compensation
expense may differ materially in the future from that recorded in the current period.
Recent Accounting Pronouncements
See “Recent Accounting Pronouncements” in Note 2 of Notes to Consolidated Financial Statements.