Hot Topics Case Study Deep Dive: Stock-Based Compensation & Fair Value Accounting Self-Study Webinar (11 Hours)

Overview: 

In this how-to guide based on real-world case studies, you will benefit from an in-depth review of the best ways to handle two of the most critical topics in corporate accounting: Stock-Based Compensation and Fair Value Accounting. Among the many specialized topic-related issues, you will learn how to:

  • Work through the entries for each type of stock-based compensation using case studies
  • Identify how stock-based compensation affects all of the financial statements and how to properly prepare the required disclosures
  • Work through the various methods for determining fair value using case studies
  • Handle fair value disclosure requirements by taking an in-depth look at actual examples
Objective: 

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

Emphasis: 
  • Stock-Based Compensation
  • Accounting for stock options, stock appreciation rights, share awards and other methods of stock-based compensation
  • Explore the calculation of option value
  • Understand the accounting issues related to classifying stock-based compensation using the liability method
  • Understand how these items affect the financial statements
     
  • Fair-Value Accounting
  • Learn about the assumptions that drive fair value and how to determine those assumptions
  • Focus on the use of fair value for both those financial instruments accounted for at fair value and also for impairment measurements companies need to make related to tangible assets, goodwill and intangibles

Identify the characteristics of an effective stock-based compensation plan

Identify the relative popularity of specific types of stock-based compensation plans

Identify the basic steps in accounting for stock-based compensation

Identify the characteristics of both compensatory and non-compensatory employee stock purchase plans

Recognize the discount and volume limitations for qualified employee stock purchase plans under IRC Section 423

Recognize the tax treatment of the discounted portion of a nonqualified employee stock purchase

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

Recognize the criteria for establishing a stock-based compensation grant date

Recognize the characteristics of various stock option vesting conditions

Recognize the appropriate compensation expense associated with stock option plans and their modifications

Identify common features of employer-provided stock option awards, both qualified and non-qualified

Identify the characteristics of stock appreciation rights

Identify those stock-based compensation plans that are classified as liabilities on the balance sheet

Identify the date on which the fair value of a liability classified award is measured

Identify the tax implications of an IRC Section 83(b) election

Identify the scope of ASC Topic 718

Identify the income statement classification of share-based compensation

Recognize the implications of award forfeiture rates on the recognition of compensation expense

Recognize the probability threshold necessary for the recognition of stock-based compensation subject to performance conditions and market conditions

Recognize commonly used option pricing models

Recognize the effect of stock-based compensation plans on the calculation of EPS

Recognize the changes in accounting for stock-based compensation under ASU 2016-09

Recognize the effects of award modifications on recognized compensation expense

Recognize the characteristics of employees and nonemployees under ASC Topic 718

Identify the necessary disclosures associated with accounting for stock-based compensation

Identify the various approaches to the valuation of a business
 

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Price: 
$399.00
Prerequisite: 

Working knowledge of stock-based compensation and fair value accounting.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Intermediate.

CPE Credit: 
11.00
NASBA Field of Study: 
Accounting