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.
This course features a live instructor and has been specifically designed for the NJCPA.
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.
BENEFITS
-
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
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)
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None