Stock-Based Compensation

Overview

The FASB has specific requirements for valuing and reporting share-based compensation. Management must value such awards at their fair value. This course will teach you how to comply with the FASB's rules related to awards in the form of equity (stock options), liabilities, employee stock ownership plan opportunities, and employee share-purchase plans. We will focus primarily on ASC Topic 718 subtopic 10 and ASU No. 2018-2017, Improvements to Nonemployee Share-Based Payment Accounting.

Learning Objectives

Upon completion of this course, you will be able to:

  • identify key principles relating to grant date and measuring share-based payments
  • distinguish between share-based arrangements classified as liabilities vs. equity
  • differentiate between performance, market, and service conditions
  • recognize recent ASUs impacting the accounting for share-based payments
  • recognize key disclosure requirements with respect to share-based payments

Designed For

Accounting and financial professionals

Prerequisites

Basic knowledge of accounting and reporting
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. 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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