Accounting for Stock-Based Compensation Self-Study Webinar
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
• 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
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
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