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.
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.