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Secure Transaction Accounting for Stock-Based Compensation
Format
Self-Study
Course Level
Overview
CPE Credits
2 Credits: Accounting
Course Description
In the intricate world of corporate finance, the proper accounting for stock-based compensation presents a unique set of challenges for professionals in tax, accounting, and finance. This course, Accounting for Stock-Based Compensation, specifically addresses the complexities involved in equity-based compensation to employees and external parties. Are you finding it difficult to navigate through the various forms of stock compensation such as stock grants, options, and warrants, or grappling with their valuation and expense recognition? This course offers a comprehensive solution by detailing the accounting procedures for different types of stock compensation and related arrangements like employee stock ownership plans (ESOPs) and employee share purchase plans. It also encapsulates the perspectives of the Securities and Exchange Commission on this topic, providing you with a thorough understanding of the regulatory environment and practical approaches to tackle these accounting challenges effectively.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize the basic concepts of stock-based compensation, such as the implicit service period, the derivation of compensation costs, and the classification of an employee.
- Identify the accounting for unused stock options.
- Specify the methods used to derive the fair value of stock-based compensation.
- Recognize the reasons for creating an employee stock ownership plan.
- State the rules that qualify an employee share purchase plan for special accounting treatment.
- Specify the positions taken by the Securities and Exchange Commission related to stock-based compensation.
Course Specifics
1183481
May 30, 2023
There are no prerequisites
None
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …
QAS Self-Study
