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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State boards of accountancy have final authority on the acceptance of individual courses
for CPE credit. Complaints regarding registered sponsors may be submitted to the National
Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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