CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Accounting for Stock-Based Compensation

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

A company may issue shares to its employees or outside parties that are intended to be compensation for past or future services rendered. These payments can take many forms, such as stock grants, stock options, warrants, and discounted employee stock purchase plans. Accounting for Stock-Based Compensation describes the treatment of equity-based compensation that is paid to employees and outsiders, addressing how to account for each of these types of stock compensation, as well as similar arrangements. The valuation and expense recognition for these stock awards is discussed, along with the related concepts of employee stock ownership plans and employee share purchase plans. In addition, the views of the Securities and Exchange Commission in regard to this topic are summarized.

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

Course ID
1183481
Revision Date
June 30, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Steven M. Bragg Headshot
Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. 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 an auditor with …

Steven M. Bragg, CPA Read More »

Accounting for Stock-Based Compensation

Expert Instructors
Format
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

A company may issue shares to its employees or outside parties that are intended to be compensation for past or future services rendered. These payments can take many forms, such as stock grants, stock options, warrants, and discounted employee stock purchase plans. Accounting for Stock-Based Compensation describes the treatment of equity-based compensation that is paid to employees and outsiders, addressing how to account for each of these types of stock compensation, as well as similar arrangements. The valuation and expense recognition for these stock awards is discussed, along with the related concepts of employee stock ownership plans and employee share purchase plans. In addition, the views of the Securities and Exchange Commission in regard to this topic are summarized.

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

Course ID
1183481
Revision Date
June 30, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Steven M. Bragg Headshot
Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. 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 an auditor with …

Steven M. Bragg, CPA Read More »

Accounting for Stock-Based Compensation

Expert Instructors
Format
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear