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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: November 8, 2020

9 Reviews (46 ratings)Reviews

3
Anonymous Author
No further explanation, no practical examples. The instructor was basically reading the text on the whole material.
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.
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.
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.
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.
4
Anonymous Author
good overview of stock-based compensation; information was relatively clear and concise
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