Course Detail

Equity Compensation Accounting

Description:

Public and private companies with stock options and restricted shares generally make equity-based, non-cash payments to employees and directors as part of their compensation or to suppliers as payment. This course provides an accounting resource for companies making equity-based payments and illustrates the financial statement impact of equity-based payments. ASC 718, Compensation-Stock Compensation, provides accounting guidance for sharebased payment transactions with employees and for non-employee payment transactions, such as to members of the Board of Directors or to suppliers.

Highlights:

  • Introduction to equity-based award payments
  • Measurement, recognition, presentation, and disclosure
  • Topic 718, Compensation-Stock Compensation
  • ASU 2017-09, (Topic 718) Scope of Modification Accounting
  • ASU 2018-07, (Topic 718) Improvements to Nonemployee Share-Based Payment Accounting
  • ASU 2019-08, Compensation-Stock Compensation (Topic 718): And revenue from Contracts with Customers (Topic 606): Codification Improvements-Share-Based Consideration Payable to a Customer
  • ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging -Contracts in Entity's Own Equity (Subtopic 815-40); Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the Emerging Issues Task Force)

Objectives:

Participants will be able to:

  • Measure equity awards grants
  • Account for equity awards classified as equity
  • Account for equity awards granted to employees
  • Account for equity-based transaction payments to nonemployees
  • Understand presentation and disclosures in the financial statements

Designed For:

CPAs, accountants, chief financial officers, controllers, and other financial professional professionals in organizations who make, account for, or advise clients on equity-based payments to employees as a part of their compensation plans or that make, account for, or advise clients on equity-based transaction payments to directors or suppliers.

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