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Equity Compensation Accounting – Webcast
May 26 @ 9:00 am - 5:00 pm$299.00
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 share-based payment transaction with employees. ASC 505–50, Equity-Based Payments to Non-Employees, provides accounting guidance for non-employee payment transactions, such as to members of the Board of Directors.
CPAs, accountants, chief financial officers, controllers, and other finance professionals in organizations that 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.
Participants will be able to:
- Measure equity awards granted to employees
- Recognize compensation cost
- Account for equity awards classified as liabilities
- Account for equity-based transaction payments to nonemployees
- Understand presentation and disclosures in the financial statements
- Introduction to equity-based payments
- Measurement, recognition, presentation, and disclosure
- Topic 718, Compensation – Stock Compensation
- Subtopic 505–50, Equity-Based Payments to Non-Employees
- ASU 2017–09, (Topic 718) Scope of Modification Accounting
- ASU 2018–07, (Topic 718) Improvements to Nonemployee Share-Based Payment Accounting