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Equity Compensation Accounting (K-ECA4/22)

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Equity Compensation Accounting (K-ECA4/22)

Member Price $139.5
Non-Member Price $189.5
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May 19, 2022 @ 8:45 am - 12:15 pm

Event Description

Public and private companies with stock options and restricted shares generally makeequity-based, non-cash payments to employees and directors as part of their compensationor to suppliers as payment.This course provides an accounting resource for companies making equity-based paymentsand illustrates the financial statement impact of equity-based payments.ASC 718, Compensation-Stock Compensation, provides accounting guidance for sharebasedpayment transactions with employees and for non-employee payment transactions,such as to members of the Board of Directors or to suppliers.

Designed For

CPAs, accountants, chief financial officers, controllers, and other financial professionalprofessionals in organizations who make, account for, or advise clients on equity-basedpayments to employees as a part of their compensation plans or that make, account for, oradvise clients on equity-based transaction payments to directors or suppliers.

Objectives

Participants will be able to: 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

Major Subjects

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 PaymentAccounting ASU 2019-08, Compensation-Stock Compensation (Topic 718): And revenue fromContracts with Customers (Topic 606): Codification Improvements-Share-BasedConsideration 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 Derivativesand Hedging -Contracts in Entity’s Own Equity (Subtopic 815-40); Issuer’s Accountingfor Certain Modifications or Exchanges of Freestanding Equity-Classified Written CallOptions (a consensus of the Emerging Issues Task Force)

Details

Date:
May 19, 2022
Time:
8:45 am - 12:15 pm

Other

Credit Hours
4
Max Registrations
0
Course Level
B
Course Type
In-Person