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Share-based Payments (Completed)

Date: Wednesday, June 27, 2018
Instructor: Scott Ehrlich, CPA
Begin Time:  11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time
CPE Credit:  1 hour for CPAs

Many companies issue share-based payment awards to their key employees. These awards can include stock options, RSUs, SARs, phantom shares, and profits interests.

ASC 718, Compensation – Stock Compensation, provides guidance on the accounting for share-based payment awards issued to employees. Although these rules have been around for more than a decade, their application can often be very challenging in practice.

In this webinar, we’ll walk through the provisions of ASC 718, focusing on common issues companies face when accounting for stock-based compensation.

Who Should Attend
CPAs in public or private practice and corporate finance staff.

Topics Covered

  • Classifying awards as equity or liabilities
  • Valuing share-based payment awards, especially option awards and grants by nonpublic companies
  • Accounting for estimated and actual forfeitures
  • Determining the impact of award modifications

Learning Objectives

  • Describe the process for classifying share-based payment awards
  • Identify common techniques for valuing share-based payment awards
  • Recognize the core principles in accounting for award modifications, including the concepts in recently issued ASU 2017-09, Scope of Modification Accounting

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (1 hour)

Program Prerequisites
None

Advance Preparation
None

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