Description
<p>FASB ASC 718, Compensation – Stock Compensation, contains guidance on share-based payment transactions for both employees and non-employees.</p>
<p>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.</p>
