Speaking Events

Collemi Consulting & Advisory Services, LLC believes in the importance of actively participating in the profession and staying ahead of current trends and issues that impact those involved in U.S. and international financial reporting and auditing.  Salvatore A. Collemi, CPA is regarded as an industry leader and subject matter expert by various organizations and media outlets.

Mr. Collemi is a dynamic and engaging speaker, facilitator and educator. Whether you need him to serve as an opening keynote speaker to set the tone for a conference or trade show or provide expertise on a panel or break-out session, he is accustomed to speaking on a wide range of timely and relevant technical U.S. and International accounting, auditing, quality control, independence and ethics topics. He can work with conference organizers and CPE sponsoring organizations to customize any topic to meet attendees’ educational needs.

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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.

Credits: 8.0

Level: Basic

Prerequisites: None

Objectives

  • 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

Highlights

  • 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.

Details

Date:
October 14
Time:
8:30 am - 4:00 pm
Cost:
$279.00
Event Tags:
Website:
https://www.nmscpa.org/cpe/018348MB-equity_compensation_accounting

Venue

Group Internet Based
NJ United States

Organizer

New Mexico Society of CPAs
Website:
https://www.nmscpa.org

For information on booking Salvatore A. Collemi, CPA as a special guest speaker for your next event, contact us today.