Share-Based Payments: Understanding the Nuances of ASC Topic 718
Become familiar with FASB's guidance for share-based payment compensation found in ASC Topic 718, as well as new and proposed changes. Review how to apply classification guidance for stock awards as either equity or liability.Highlights
- Common types of share-based payment compensation awards
- ASC Topic 718, Compensation, Stock Compensation
- Accounting for the income tax implications of share-based payment compensation awards
- Basic valuation techniques for share-based payment awards
- Presentation and disclosure issues
- New and proposed guidance in the area of share-based payment awards
Registration
PICPA Member: $139
Nonmember: $189
More Information
Course No. 759400 Level: Intermediate
Prerequisites: Experience in accounting and auditing
Notes
This is a four-credit afternoon seminar (12:30 - 4:00 p.m.; 12:00 p.m. registration)
This course is only offered once in 2018.
Speaker(s)
Joann Cross
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