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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.

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.

Credits

Category Amount
Accounting 8.00