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
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Thu, Nov 12, 2026 Code WA266KCPR01126 | 8:30 AM – 4:30 PM ET | Register | |
| Mon, Nov 16, 2026 Code WA266KCPR02026 | 8:30 AM – 4:30 PM CT | Register | |
| Thu, Nov 19, 2026 Code WA266KCPR03126 | 8:30 AM – 4:30 PM PT | Register | |
| Fri, Nov 20, 2026 Code WA266KCPR01226 | 8:30 AM – 4:30 PM ET | Register | |
| Mon, Nov 23, 2026 Code WA266KCPR03226 | 8:30 AM – 4:30 PM PT | Register | |
| Fri, Nov 27, 2026 Code WA266KCPR02126 | 8:30 AM – 4:30 PM CT | Register | |
| Mon, Nov 30, 2026 Code WA266KCPR03326 | 8:30 AM – 4:30 PM PT | Register | |
| Tue, Dec 1, 2026 Code WA266LCPR02026 | 8:30 AM – 4:30 PM CT | Register | |
| Fri, Dec 4, 2026 Code WA266LCPR01026 | 8:30 AM – 4:30 PM ET | Register | |
| Mon, Dec 7, 2026 Code WA266LCPR01126 | 8:30 AM – 4:30 PM ET | Register | |
| Wed, Dec 9, 2026 Code WA266LCPR03026 | 8:30 AM – 4:30 PM PT | Register | |
| Mon, Dec 14, 2026 Code WA266LCPR03126 | 8:30 AM – 4:30 PM PT | Register | |
| Tue, Dec 22, 2026 Code WA266LCPR01226 | 8:30 AM – 4:30 PM ET | Register | |
| Thu, Dec 24, 2026 Code WA266LCPR02126 | 8:30 AM – 4:30 PM CT | Register | |
| Mon, Dec 28, 2026 Code WA266LCPR01326 | 8:30 AM – 4:30 PM ET | Register | |
| Wed, Jan 20, 2027 Code WA266ACPR03027 | 8:30 AM – 4:30 PM PT | Register | |
| Sat, Jan 23, 2027 Code WA266ACPR01027 | 9:00 AM – 5:00 PM ET | Register | |
| Mon, Jan 25, 2027 Code WA266ACPR01127 | 8:30 AM – 4:30 PM ET | Register | |
| Wed, Feb 3, 2027 Code WA266BCPR01027 | 8:30 AM – 4:30 PM ET | Register | |
| Fri, Feb 12, 2027 Code WA266BCPR01127 | 8:30 AM – 4:30 PM ET | Register | |
| Sat, Feb 13, 2027 Code WA266BCPR01227 | 9:00 AM – 5:00 PM ET | Register | |
| Tue, Feb 23, 2027 Code WA266BCPR03027 | 8:30 AM – 4:30 PM PT | Register |
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