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 a 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.
• 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 disclosures in the financial statements
• Introduction to equity-based payments
• Measurement, recognition, presentation, and disclosure
• Topic 718, Compensation-Stock Compensation
• Subtopic 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
CPAs, accountants, chief financial officers, controllers, and other financial professional professionals in organizations that 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.
This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.