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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: March 25, 2020

4 Reviews (24 ratings)Reviews

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.
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
Lots of information packed into this presentation. Presenter did a good job of breaking down the info.
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