Overview
This course provides an overview of the financial accounting and reporting requirements with respect to share-based compensation. The accounting guidance with respect to share-based payments is prescribed by ASC Topic No. 718 (“Compensation—Stock Compensation”). Included within this topic are several subtopics that provide expansive guidance for awards classified as equity, awards classified as liabilities, and awards classified as employee stock ownership plans and employee share purchase plans.
This course will focus primarily on the overall guidance outlined within subtopic 10 of ASC Topic 718. You should note that this course is updated through the issuance of ASU No. 2018-17 (“Improvements to Nonemployee Share-Based Payment Accounting”) and reflects the amendments from this ASU. The key amendments related to this ASU will also be briefly discussed.
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
Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel
Prerequisites
Basic knowledge of accounting and reporting
Find this course for your license:
License or Certification
Regulator
Type