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