This course explores the scope of ASC 718, how to classify awards within scope as either equity-classified or liability-classified, and basic measurement techniques and key inputs when determining the fair value of awards. Many entities enter into share-based payment awards with their employees for a variety of reasons and determining whether these awards should be classified as a liability or equity can involve judgment.
By the end of this course, participants should be able to:
DISCLAIMER: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.
NOTE: For additional technical and/or regulatory updates, please subscribe to the Financial Reporting View for the latest insights.
Keywords: ASC 718, Share-based Payment, Stock Compensation, Compensation, Accounting
NASBA Delivery Type: Self-Study
Advance Preparation: There is no advance preparation for this course.
This course is not mobile-compatible.
This course explores the scope of ASC 718, how to classify awards within scope as either equity-classified or liability-classified, and basic measurement techniques and key inputs when determining the fair value of awards. Many entities enter into share-based payment awards with their employees for a variety of reasons and determining whether these awards should be classified as a liability or equity can involve judgment.
By the end of this course, participants should be able to:
DISCLAIMER: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.
NOTE: For additional technical and/or regulatory updates, please subscribe to the Financial Reporting View for the latest insights.
Keywords: ASC 718, Share-based Payment, Stock Compensation, Compensation, Accounting
NASBA Delivery Type: Self-Study
Advance Preparation: There is no advance preparation for this course.
This course is not mobile-compatible.