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Equity Compensation Accounting
October 14 @ 8:30 am - 4:00 pm$279.00
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. 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.
- 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 disclosure in the financial statements
- Introduction to equity-based payments
- Measurement, recognition, presentation, and disclosure
- ASC 718, Compensation-Stock Compensation
- ASC 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
Who Will Benefit
- CPAs, accountants, chief financial officers, controllers, and other financial professionals in organizations that make equity-based payments to employees as a part of their compensation plans or that make equity-based transaction payments to directors or suppliers.