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Jennifer Louis, President
Jennifer has over 25 years of experience in designing and instructing high-quality training programs in a wide variety of technical and soft skills topics needed for professional and organization.
This instructor has 81 courses »To Access This Course:
FASB ASC 718, Compensation – Stock Compensation, contains guidance on share-based payment transactions for both employees and non-employees.
This course provides a high-level overview of the concepts underlying the proper accounting for these transactions after recent changes to the accounting standards, including the initial and subsequent measurement of these equity transactions. Forfeitures, accounting for liability-classified awards, and other special considerations will also be addressed.
Learning Objectives
- Explore the principles of accounting for stock-based compensation for both employees and non-employees post recent accounting standard changes, including how to handle forfeitures and plan modifications.
- Discover classification of the awards as liability vs. equity, and how resulting impact on accounting (especially for nonpublic entities).
- Recognize general concepts related to initial and subsequent recognition and measurement rules, including practical expedients available to nonpublic entities.
Last updated/reviewed: June 16, 2021
12 Reviews (57 ratings)Reviews
John Croyle
(CEO at W9manager)
I hate to say it, but this course was terrible. It was like ASC 718 was just copied and read off. It was very hard to understand and no time was taken to really explain concepts. Not a helpful course at all and I am a 20+ year CPA and SaaS controller. Needs to be completely reworked.
Maya Walker
(VP Finance at Carnegie Technologies)
I really liked that there were so many review and exam questions to help learn the concepts, however, during the presentation, I would have loved to have heard more real-life examples of how these arrangements occur.
Joshua Bourquard
(Accounting Manager Financial Reporting a.. at TPx Communications)
Good questions but not enough real life based examples. No journal entries either that would have made it clearer. Would have liked more examples on the accounting side. Good class in the end.
Anonymous
(Sr. Accountant)
Course covered in-depth the various aspects of accounting for stock-based compensation. Instructor and provided materials were very detailed making for easy comprehension.
Anonymous
()
It would be helpful to provide more examples as each topic is covered. It would provide more context and increase understanding.
Anonymous
(Sr Financial Reporting Analyst)
Very in-depth overview of stock based compensation. This topic is very complex but Jennifer teaches it in a simplified manner.
Anonymous
(CPA, CFE)
No further explanation, no practical examples. The instructor was basically reading the text on the whole material.
Anonymous
(Equity accounting)
informative and detailed. this is very relevant to my job and a good reminder on the technical side of things.
Anonymous
(Director of SEC Reporting)
This is a good high level overview of stock based compensation accounting and its assumptions under ASC 718.
Anonymous
(controller)
Lots of information packed into this presentation. Presenter did a good job of breaking down the info.
Anonymous
(Principal)
good overview of stock-based compensation; information was relatively clear and concise
Anonymous
(Technical Accounting Manager)
This was a great course regarding stock based compensation!
Prerequisites
Course Complexity: Intermediate
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .