This CPE course will consider the important accounting requirements of the FAS 123R and discuss and analyze the implementation issues, including the impact of FASB staff positions and SEC Staff Accounting Bulletin (SAB) 107.

Among the issues that will be addressed are:

• Examples of the implementation issues so that you understand the logic of FAS 123R.
• Detailed discussion of deferred tax issues related to FAS 123R including APIC pools, impact of stock options on the effective tax rate, cash flow treatment of excess stock option income tax benefits, and the interaction of ordinary NOLs and stock option NOLs.
• A range of share-based compensation including non-qualified options (NQO), incentive stock options (ISOs), unvested stock with and without 83(b) elections, and employee stock purchase plans (ESPP).
• Valuation challenges arising from the measurement of expected term and volatility.

This course qualifies for CPE credit.  See below for more detail.

CPE Course Agenda

Tuition:  $1,645
CPE Credit:  16 Recommended Hours
Prerequisite:  Knowledge of Basic Accounting
Preparation:  None
Level of Knowledge:  Intermediate
Field of Study:  Accounting
Delivery Method:  Group Live Instructor Led Course