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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: May 25, 2022

26 Reviews (133 ratings)Reviews

4
Anonymous Author
interesting concept, a good overview about the stock compensation accounting
5
Anonymous Author
The course is a great foundation and overview of stock-based compensation. The instructor does provide some in-depth examples of things to watch out for and items that are unique for ASC 718. A further investigation of the actual stock award agreement is necessary to ensure proper accounting under ASC 718.
1
Member's Profile
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.
2
Anonymous Author
I'll echo what other reviews have stated, if you came to the lesson with no experience in Stock Based Compensation and wanted to learn, you won't get much from this lecture. Lots of terms and concepts are introduced but never fully defined, no helpful examples.
4
Member's Profile
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.
3
Member's Profile
There was a lot of important material in this presentation, but it should have had examples and examples that changed. Plus the presenter pretty much read off the slides. It needed to be longer, with examples.
1
Anonymous Author
I was hoping to gain some knowledge of stock-based compensation, but I didn't learn much at all. The instructor was basically reading the slides without explanation the technical terms and no example.
4
Member's Profile
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.
5
Anonymous Author
Course covered in-depth the various aspects of accounting for stock-based compensation. Instructor and provided materials were very detailed making for easy comprehension.
4
Anonymous Author
Overall this course was helpful in understanding the different stock compensation accounting policies. It provided helpful context for forfeitures and liability awards.
4
Anonymous Author
It would be helpful to provide more examples as each topic is covered. It would provide more context and increase understanding.
4
Member's Profile
The content was easy to understand. However, I would suggest talking about specific examples of how the accounting rules apply.
5
Anonymous Author
Very in-depth overview of stock based compensation. This topic is very complex but Jennifer teaches it in a simplified manner.
3
Anonymous Author
No further explanation, no practical examples. The instructor was basically reading the text on the whole material.
2
Anonymous Author
I was hoping to see examples and practical situations with these awards. This was all text and theoretical-focused.
5
Anonymous Author
informative and detailed. this is very relevant to my job and a good reminder on the technical side of things.
4
Anonymous Author
This is a good high level overview of stock based compensation accounting and its assumptions under ASC 718.
5
Anonymous Author
The people who get the most from this course are those who audit companies with stock based compensation
4
Anonymous Author
Lots of information packed into this presentation. Presenter did a good job of breaking down the info.
3
Anonymous Author
Good Course. I would highly recommend you watch this course if it is a topic that interests you.
4
Anonymous Author
good overview of stock-based compensation; information was relatively clear and concise
5
Member's Profile
A great introductory or a refresher course. Covered all mail aspects of the guidance.
5
Member's Profile
Theoretical and clear slides. Could have used some examples to aid in understanding.
5
Anonymous Author
Great course. Found it to be highly beneficial to the role that i am currently in.
3
Anonymous Author
Informative course, difficult final exam based on the information presented
3
Anonymous Author
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 .
Course Syllabus
INTRODUCTION AND REVIEW
  4:57Introduction and Overview of Accounting for Stock-Based Compensation
  10:31Initial Measurement
  3:34Subsequent Recognition
  4:36Forfeitures
  2:04Estimating Fair Value
  6:24Liability-Classified Awards
  6:42Plan Modifications
  7:24Nonpublic Company Only Options
  5:00Stock-Based Compensation for Non-Employees
CONTINUOUS PLAY
  51:12Accounting for Stock-Based Compensation
SUPPORTING MATERIAL
  PDFSlides: Accounting for Stock-Based Compensation
  PDFAccounting for Stock-Based Compensation Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM