Overview:
The accounting rules for stock-based compensation require companies to utilize a measure of fair value for share-based considerations in their financial statements. In this webcast, you'll find out what you need to do to comply and how expensing stock options and other share-based compensation will affect your accounting. You'll learn:
- The financial statement impact of the rules for stock-based compensation accounting
- How to apply those rules to various forms of share-based compensation
- The impact of key assumptions upon annual expense
- How to develop and interpret assumptions that are used for option pricing models
Objective:
To enable accountants and other financial professionals to understand and apply the FASB's accounting requirements for stock-based compensation. You'll discover how other companies have implemented the rules, learn to avoid the pitfalls and be able to identify ongoing issues that have important tax and accounting implications.
Emphasis:
- Overview and objectives of the rules
- Recent FASB guidance
- Measurement and valuation of share-based payment transactions: Black-Scholes and Binomial/Lattice method
- Recognition principle for share-based payment transactions
- Accounting for modifications
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Tax implications (ASC 740) (FAS 109)
– Additional Paid-In Capital (APIC)
– Deferred taxes - US GAAP vs. IFRS: a comparison of stock-based compensation rules
- Repricing
- Application by public and private companies
- Implementation considerations
- Employee Stock Purchase Plans (ESPPs)
- Performance-based awards
- Latest SEC guidance and comment letters
- Disclosure requirements
