Announcements

Accounting for Share-Based Payments

Companies which pay employees in equity as well as salary know that accounting for stock-based compensation under ASC 718 (FAS 123R) can be somewhat bewildering. This seminar informs accounting professionals about the complex requirements of the standard and updates them on latest relevant accounting bulletins.

Using the KPMG Guide to Implementation of ASC 718 (FAS 123R) as a roadmap, the seminar also assists participants in applying the expense in their own organizations, so they can ensure compliance. Best-practice insights on valuing, expensing, disclosing and reporting different types of share-based payments ensure attendees come away with practical, need-to-know guidance, whatever their company’s unique situation.


Date/Location:
6/16/2017 Las Vegas
8/21/2017 New York
CPE Credit:
8
Tuition:
$1,395 **

Venue and Hotel Details

Agenda

  • Implementation Issues to Show the Logic of ASC 718
  • Correct Implementation Procedures
  • Non-qualified Stock Options
  • Incentive Stock Options (ISOs)
  • Unvested Stock With and Without 83(b) Elections
  • Employee Stock Purchase Plans (ESPPs)
  • Non-vested Stock; Incentive Stock Options
  • Measurement of Fair Value
  • Classification of Awards
  • Recognition of Compensation Costs
  • Modification of Awards
  • Business Combinations
  • Disclosures
  • Earnings per Share
  • Employee Stock Purchase Plans

Program Details

Prerequisite:   Baseline understanding of U.S. GAAP Accounting
Preparation:   None
Level of Knowledge:   Intermediate
Field of Study:   Accounting
Delivery Method:   Group Live, Instructor-Led Course

Course Leaders

Dan Gode, Co-founder, Almaris E-Learning Systems.

This course is co-presented by a KPMG Partner with specialized knowledge in the subject matter.

Course Testimonials

"Both instructors were concise and very deliberate in their approach to explaining the subject matter. I was particularly grateful that they stayed longer to explain a topic (NOLs) that a small subset of the class was interested in covering."- Division Controller, Large Global Health Enterprise



* Discounts cannot be combined and must be applied at time of initial registration.

** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.