Accounting for Stock-Based Compensation Self-Study Webinar (5 Hours)

Overview: 

Accounting for stock-based compensation requires companies to measure the value of awards based on fair value. In this self-study webinar, you'll find out what you need to do to comply, and how expensing stock options and other share-based compensation will impact your financial statements. You’ll learn about:

  • Accounting for stock options, appreciation rights, share awards, and other methods of stock-based compensation
  • The calculation of option value
  • Classifying stock-based compensation using the liability method
Objective: 

To provide financial professionals with hands-on experience for dealing with the complex issues of accounting for stock-based compensation. This self-study webinar is designed to sharpen your practical skills and provide you with the knowledge to apply these best practices back at work.

Emphasis: 
  • Stock-based compensation overview
  • Employee stock-purchase plans
  • Accounting for share-based compensation
  • Requisite service period
  • Types of stock-based compensation
  • Topic 718—Stock Compensation
  • Vesting example
  • Determining fair value of stock options and forfeiture assumptions
  • Impact on cash flow statement
  • Award modifications
  • Liability awards
  • Topic 718 disclosures
  • Option pricing models
  • In-depth examples

Recognize the exercise patterns of stock-based compensation

Identify the characteristics of an effective share-based compensation plan

Recognize the characteristics of compensatory and non-compensatory employee stock purchase plans

Recognize the tax ramifications of compensatory and non-compensatory employee stock purchase plans

Recognize the date on which the fair value of stock-based compensation is measured

Identify the requirements for establishing the grant date of stock-based compensation

Recognize the changes to Topic 718 under ASU 2018-07

Recognize the common features of restricted stock awards

Identify the timeline for which an employee may make a Section 83(b) election

Identify the characteristics of restricted stock units

Identify the appropriate time line for reviewing SBC forfeiture assumptions

Recognize the effect of SBC on the calculation of EPS

Identify the specific changes to SBC GAAP under recent ASUs

Identify examples of award modifications

Bottom
Price: 
$229.00
Prerequisite: 

Basic knowledge of financial accounting and reporting.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Intermediate.

CPE Credit: 
5.00
NASBA Field of Study: 
Accounting