Accounting for Share-Based Payments

Companies which pay employees in equity as well as salary know that accounting for stock-based compensation under ASC 718 (FAS 123R) can be somewhat bewildering. This seminar informs accounting professionals about the complex requirements of the standard and updates them on latest relevant accounting bulletins.

Using the KPMG Guide to Implementation of ASC 718 (FAS 123R) as a roadmap, the seminar also assists participants in applying the expense in their own organizations, so they can maintain compliance. Essential insights on valuing, expensing, disclosing and reporting different types of share-based payments help attendees come away with practical, need-to-know guidance, whatever their company's unique situation.

5/23/2019 New York
CPE Credit:
$1,395 **

Venue and Hotel Details


  • Implementation Issues to Show the Logic of ASC 718
  • Correct Implementation Procedures
  • Non-qualified Stock Options
  • Incentive Stock Options (ISOs)
  • Unvested Stock With and Without 83(b) Elections
  • Employee Stock Purchase Plans (ESPPs)
  • Non-vested Stock; Incentive Stock Options
  • Measurement of Fair Value
  • Classification of Awards
  • Recognition of Compensation Costs
  • Modification of Awards
  • Business Combinations
  • Disclosures
  • Earnings per Share

Program Details

Prerequisite:   Baseline understanding of U.S. GAAP Accounting
Preparation:   None
Level of Knowledge:   Intermediate
Field of Study:   Accounting
Delivery Method:   Group Live, Instructor-Led Course

Course Leaders

Dan Gode, Co-founder, Almaris E-Learning Systems.

Course Testimonials

"Both instructors were concise and very deliberate in their approach to explaining the subject matter. I was particularly grateful that they stayed longer to explain a topic that a small subset of the class was interested in covering."- Division Controller, Large Global Health Enterprise

  • Register Early and Save!*
    Reserve your seat in any session before midnight on May 1, 2019 and apply coupon code SPRG19WEBSITE at checkout to receive $100 off the purchase price.
  • Attend Any 2 Executive Education Courses Per Person and Save!*
    Apply coupon code COMBO300 at checkout to receive $300 off the combined purchase price.

    See other courses offered in the same week

  • Discounts Available for Groups of 3 or More!*
    For more information, call 201-505-6062 or email

* Discounts cannot be combined and must be applied at time of initial registration.

** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.

If you have previously attended this course, you may not be eligible for CPE credits. Please contact KPMG Executive Education to confirm your eligibility.