Equity Compensation Accounting

Wednesday, October 19 8:45am - 12:15pm

(Check-In 8:45am)

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4.00 Credits

Member Price $140.00

Price will increase by $20 after 10/12

Non-Member Price $205.00

Price will increase by $20 after 10/12

Overview

Public and private companies with stock options and restricted shares generally make equity-based, non-cash payments to employees and directors as part of their compensation or to suppliers as payment. This course provides an accounting resource for companies making equity-based payments and illustrates the financial statement impact of equity-based payments. ASC 718, Compensation-Stock Compensation, provides accounting guidance for sharebased payment transactions with employees and for non-employee payment transactions, such as to members of the Board of Directors or to suppliers.

Objectives

  • Measure equity awards grants
  • Account for equity awards classified as equity
  • Account for equity awards granted to employees
  • Account for equity-based transaction payments to nonemployees
  • Understand presentation and disclosures in the financial statements

Highlights

  • Introduction to equity-based award payments
  • Measurement, recognition, presentation, and disclosure
  • Topic 718, Compensation-Stock Compensation
  • ASU 2017-09, (Topic 718) Scope of Modification Accounting
  • ASU 2018-07, (Topic 718) Improvements to Nonemployee Share-Based Payment Accounting
  • ASU 2019-08, Compensation-Stock Compensation (Topic 718): And revenue from Contracts with Customers (Topic 606): Codification Improvements-Share-Based Consideration Payable to a Customer
  • ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging -Contracts in Entity's Own Equity (Subtopic 815-40); Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the Emerging Issues Task Force)

Designed For

CPAs, accountants, chief financial officers, controllers, and other financial professional professionals in organizations who make, account for, or advise clients on equity-based payments to employees as a part of their compensation plans or that make, account for, or advise clients on equity-based transaction payments to directors or suppliers.

Prerequisites

None

Preparation

None

Notice

By registering for this program and, accordingly, receiving the eMaterials, you’re acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.

Leader(s):

Leader Bios

Salvatore Collemi

Salvatore A. Collemi, licensed as a CPA in New York and New Jersey, is the Managing Member and Founder of Collemi Consulting and Advisory Services, LLC, where he relies on over two decades of global business experience to guide US and international public accounting firms, litigation attorneys, valuation experts, the C-suite, and related institutions that support the profession in order to promote and enhance audit quality.

His practice provides outsourced high-level strategic and technical accounting and auditing guidance. Services include a full range of US and international accounting and auditing consultations, technical reviews of financial statements and workpapers, AICPA Peer Review and PCAOB inspection preparation, perform internal inspections, customized CPE training, independence and ethics consultations, and so on

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Non-Member Price $205.00

Member Price $140.00