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Webinar (CA): Equity Compensation Accounting

Description

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.

Learning Objectives

• 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

Major Topics

• 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

Provider
California CPA Education Foundation
Course Level
Basic
CPE Field of Study
Accounting
8
Who Should Attend

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.

Prerequisites

None

Advanced Preparation

This webinar is produced by AICPA. 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.

Location
Webinar
Event Information
When
Sep 13, 2021
9:00 am - 4:30 pm MDT
Location
Webinar
Total CPE Credits
8
Format
Webinar

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Webinar (CA): Equity Compensation Accounting


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