Share-Based Payments ASC 718/SFAS 123R: Accting for Stock Options & Other Stock-Based Compensation

Participants will learn the
formulas, objectives and requirements related to Shared-Based Payments
(ASC 718/SFAS 123R) while studying practical examples and models that
offer real-world applications. This course not only puts the standards
in historical context, but provides a solid foundational knowledge of
issues including valuation considerations, the vesting period,
compensation expense, capitalization, income tax accounting, EPS
calculation, private company considerations, transition methods and
disclosures.

Learning Objectives:

Framed by the history of stock-based compensation, participants will
gain a practical understanding of the complicated issues and basic
accounting rules related to stock-based compensation (ASC 718/SFAS
123R). After completing this session you will be able to:

• ASC 718/SFAS 123R

• Define the primary objectives covered


• Outline the hierarchy of Fair Value


• Compare and contrast share-based payments classification (equity,
  liabilities)

• ASC 718/SAB 107

• Define the key topics covered


• Compare and contrast the valuation models


• Compare and contrast the various vesting alternatives


• Define the accounting for forfeitures


• Outline the capitalization rules and income tax accounting


• Define the impact to Non-public Companies


• Outline the required disclosures

Delivery Method:

Self-Study

View course demo >>

Program Level:

Basic