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: March 25, 2020
4 Reviews (24 ratings)Reviews
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
(Equity accounting)
informative and detailed. this is very relevant to my job and a good reminder on the technical side of things.
Anonymous
(controller)
Lots of information packed into this presentation. Presenter did a good job of breaking down the info.
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 .