Overview
In today’s competitive job market, companies use stock-based compensation to attract and retain top talent, fostering a sense of ownership among employees. However, this comes with complex financial accounting and reporting requirements, making it crucial for financial personnel to understand these rules. This course provides an overview of the financial accounting and reporting requirements for stock-based compensation as prescribed in ASC Topic No. 718, focusing on subtopic 10 and relevant Accounting Standards Updates, including ASU No. 2021-07, with no further updates as of summer 2023.
Learning Objectives
- Identify key principles relating to grant date and measuring share-based payments
- Distinguish between share-based arrangements classified as liabilities versus equity
- Differentiate among performance, market, and service conditions
- Recognize relevant ASUs impacting the accounting for share-based payments
- Recognize key disclosure requirements with respect to share-based payments
Designed For
Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel
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