Stock-Based Compensation: Accounting Issues Webinar
Overview
The accounting rules for stock-based compensation require companies to measure the value of awards granted to employees at fair value. In this 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 how to:
- Make use of the guidance contained in ASC Topic 718 to recognize the fair value of awards in your financial statements
- Utilize the various kinds of option pricing models
- Identify and apply significant key inputs and assumptions
- Effectively deal with possible auditor and SEC areas of concern
Objective
To enable CPAs 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. Plus, you’ll gain practical experience by working through a number of typical problems and their solutions.
Emphasis
- Background, history and objectives of share-based compensation
- Recent trends in plans to align company objectives with employee performance
- Dodd-Frank considerations
- Types of vesting conditions
- Overview of ASC Topic 718 rules
- Earnings per share
- Employee stock purchase plans
- Comparison of US GAAP with IFRS
- Accounting for dividends on unvested restricted stock awards
- Practical tips for accounting for SBC
- ASC Topic 718 disclosures
- Private company reporting
- Disclosure requirements and impact on cash flow statements under US GAAP
- Accounting for modifications and examples
- Option pricing models and inputs
- Auditor and SEC concerns
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