Purchase Course

Accounting for Share-Based Payments   

8

Estimated CPE
Tuition
$1,395.00
Course Number
16-IL-266-EE
Course Leader
Dan Gode
Hotel / Venue Details
View Details
8

Estimated CPE
Tuition
$1,395.00
Course Number
16-IL-266-EE
Course Leader
Dan Gode
Hotel / Venue Details
View Details

Course Details

Accounting for share-based compensation per ASC 718 is bewildering particularly for equity-classified awards because accountants are not used to the underlying concept of modified-grant-date accounting. To address this challenge, the seminar goes beyond a mere description of the technical requirements; it explains the underlying concepts and their rationale via practical hands-on spreadsheet-based examples. These examples help the participants grasp complex issues relating to expected volatility, expected term, conditions imposed on awards, classification, modifications, business combinations, deferred taxes, EPS, and disclosures. This seminar also incorporates the latest relevant accounting bulletins so that attendees come away with practical, need to know guidance.

Course Agenda

  • Covers a range of share-based compensation including the following:
    • Non-qualified Stock Options (NQQ)
    • Incentive Stock Options (ISOs)
    • Unvested Stock with and without 83(b) Elections
    • Employee Stock Purchase Plans (ESPPs)
  • Measurement of fair value and the effect of expected term and volatility
  • Classification of awards as equity or liability based on service, performance, market, and other conditions
  • Recognition of compensation costs
  • Modification of awards
  • Business combinations
  • Disclosures and earnings per share

Course Leaders
Dan Gode, Co-founder, Almaris Consulting and Training

Keywords: ASC Topic 718, FAS 123R, Share-Based Compensation, Stock Options, Non-Qualified Options (NQO), Unvested Stock, Restricted Stock, 83(B) Elections, Equity-Classified Awards, Liability-Classified Awards, Service Conditions, Performance Conditions, Market Conditions, Incentive Stock Options (ISO), Modifications, EPS, Acquired Share-Based Compensation, Employee Stock Purchase Plans (ESPP), Taxes and Compensation, Accounting

Other Details

Special Notice/Instruction: NASBA Delivery Method: Group Live
Prerequisite: Baseline understanding of U.S. GAAP Accounting
Preparation: None
Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Seminar
Accounting for share-based compensation per ASC 718 is bewildering particularly for equity-classified awards because accountants are not used to the underlying concept of modified-grant-date accounting. To address this challenge, the seminar goes beyond a mere description of the technical requirements; it explains the underlying concepts and their rationale via practical hands-on spreadsheet-based examples. These examples help the participants grasp complex issues relating to expected volatility, expected term, conditions imposed on awards, classification, modifications, business combinations, deferred taxes, EPS, and disclosures. This seminar also incorporates the latest relevant accounting bulletins so that attendees come away with practical, need to know guidance.

Course Agenda

  • Covers a range of share-based compensation including the following:
    • Non-qualified Stock Options (NQQ)
    • Incentive Stock Options (ISOs)
    • Unvested Stock with and without 83(b) Elections
    • Employee Stock Purchase Plans (ESPPs)
  • Measurement of fair value and the effect of expected term and volatility
  • Classification of awards as equity or liability based on service, performance, market, and other conditions
  • Recognition of compensation costs
  • Modification of awards
  • Business combinations
  • Disclosures and earnings per share

Course Leaders
Dan Gode, Co-founder, Almaris Consulting and Training

Keywords: ASC Topic 718, FAS 123R, Share-Based Compensation, Stock Options, Non-Qualified Options (NQO), Unvested Stock, Restricted Stock, 83(B) Elections, Equity-Classified Awards, Liability-Classified Awards, Service Conditions, Performance Conditions, Market Conditions, Incentive Stock Options (ISO), Modifications, EPS, Acquired Share-Based Compensation, Employee Stock Purchase Plans (ESPP), Taxes and Compensation, Accounting

Special Notice/Instruction: NASBA Delivery Method: Group Live
Prerequisite: Baseline understanding of U.S. GAAP Accounting
Preparation: None
Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Seminar

Seminar Brochure

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Locations / Dates




Seminar Brochure

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