Share-Based Payments: Understanding the Nuances of ASC Topic 718 Webinar

Sep 12
1:00 - 4:30 p.m.

Online

4-A&A
CPE Credits

Since its effective date in 2006, the guidance for accounting for share-based payments, which is currently codified in ASC Topic 718, has continued to challenge entities who offer such compensation schemes. This is due to its combination of detailed implementation rules and required use of complex valuation models. Ten or so years on, entities continue to struggle in applying this guidance. In this course, we will attempt to de-mystify the accounting for share-based payments. We’ll review the basic accounting model under Topic 718, including how to account for the income tax implications of recording compensation expense for all awards within the scope of Topic 718. We’ll also explore the valuation models used to estimate the fair value of these awards, including a discussion of the key assumptions used in the most popular model, the Black-Scholes. Lastly, we’ll explore the implications of recently issued FASB Updates that impact Topic 718, including the impact of the Tax Cuts and Jobs Act on the income tax accounting for such awards.
Highlights

Apply the FASB’s guidance for share-based payment compensation found in ASC Topic 718
Apply the classification guidance for stock awards as either equity or liability
Compute the expense attribution models for share-based awards
Develop the journal entries for the compensation and income tax accounting aspects of share-based payment compensation awards
Recall the basic valuation approaches used to value stock-based awards
Explain new and proposed changes to current accounting guidance in ASC Topic 718

Registration

PICPA Member: $139
Nonmember: $189

More Information

Course No. SBC4-2019-01-WEBNR-255-01 Level: Intermediate

Prerequisites: Experience in accounting and auditing

Notes
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.