This two day course will provide delegates information on the important requirements concerning how to account for share-based compensation. Our specialist instructor will explain clearly and simply with examples, the logic of ASC 718. The course answers questions such as:

  • How to distinguish equity awards from liability awards
  • How to properly document the grant date
  • How to correctly account for share-based instruments including restricted stock, stock options with cliff vesting and graded vesting, non-qualified stock options, incentive stock options and employee stock purchase plans.
  • What valuation model to choose.
  • What issues arise with repricings, modifications, settlements of awards.
  • How to account for deferred tax issues including APIC pools and the interaction of ordinary NOLs and stock option NOLs.
  • How to calibrate expected term and volatility.
  • The significant differences between ASC 718 and IFRS 2.

Learning Objectives

  • Understand the logic behind the accounting for share-based compensation
  • Comprehend how to distinguish equity from liability awards
  • Learn how to choose the appropriate valuation model
  • Understand the issues in computing expected term and volatility
  • Learn how to account for awards with service, performance or market conditions
  • Become familiar with the accounting for stock options with graded vesting
  • Understand how to account for deferred taxes and track APIC pools
  • Become familiar with recent issues including repricings and modifications
  • Learn how ASC 718 differs from IFRS 2

If you haven't already registered for this course, you can book your place today on our website. If you have already registered, click on the Continue button at the bottom of the page to log in.

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Skill Level: Beginner