Accounting for Stock-Based Compensation

Price: $19.99

CPE Credits: 2.0

Category:

Course Number: AASTBCSB

stock based compensation

Description:
When a company issues some form of stock-based compensation to its employees, this triggers a number of rules regarding how to account for the transaction. This course clarifies the situation for the accountant by describing the treatment of equity-based compensation. 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 are summarized. In short, Accounting for Stock-Based Compensation should be your key source of information when senior management starts to contemplate these types of compensation arrangements.    Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: August 25, 2015
Update: July 2018

Format: PDF
Pages: 49

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should 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.
• Note 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.
• Note the positions taken by the Securities and Exchange Commission related to stock-based compensation.

 

Description:
When a company issues some form of stock-based compensation to its employees, this triggers a number of rules regarding how to account for the transaction. This course clarifies the situation for the accountant by describing the treatment of equity-based compensation. 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 are summarized. In short, Accounting for Stock-Based Compensation should be your key source of information when senior management starts to contemplate these types of compensation arrangements.    Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: August 25, 2015
Update: July 2018

Format: PDF
Pages: 49

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should 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.
• Note 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.
• Note the positions taken by the Securities and Exchange Commission related to stock-based compensation.

 

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