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.

Detailed Learning Objectives
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

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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