Financial Reporting for Equity Compensation

 

Why this program is critical:
  • Equity compensation impacts a company's earnings per share and reported financials - mistakes can have serious and costly legal and financial repercussions.
  • Enhance your skill set; not understanding basic accounting and finance for stock plans puts you at a significant disadvantage.

Test Yourself: Find out if you could benefit from this course - take our short (only ten questions!) financial reporting quiz.

 

How we present the program:
  • Webcast sessions illustrate stock plan accounting concepts and provide practical guidance on accounting for equity compensation.
  • Leading accountants, valuation practitioners, and seasoned stock plan professionals explain fundamental accounting and finance concepts and requirements.
  • Interactive quizzes reinforce learning and test your comprehension of the materials presented.
  • NEW Live, interactive online training. In a new partnership with Stock & Option Solutions, a leading independent equity compensation consulting firm, we offer enhanced webconferencing technology.
All webcasts are archived and available online after the live presentation. You can begin the program at any time!
 
What we cover:
 
Five weekly webcasts will cover the essentials of accounting for equity compensation, including:
  • An overview of ASC 718 (formerly FAS 123(R)), including option valuation, measurement of expense, expense attribution, and treatment of forfeitures.
  • Accounting for tax effects, including calculating paid-in-capital balances, deferred tax assets, and tax expense.
  • Computing basic and diluted earnings per share under ASC 260 (formerly FAS 128)
  • Required disclosures relating to stock plans and information that should be included in management's discussion and analysis, and how to work better with the finance department.
  • Advanced topics such as modifications to equity arrangements, IFRS 2, business combinations, accounting for ESPPs, and non-employees.

 
Class Schedule:
Week 1: Introduction and Overview

The first webcast of this program will provide an introduction to accounting for equity compensation. We'll cover the mechanics of ASC 718 (formerly FAS 123(R)) with a special emphasis on option valuation, measurement of expense and expense attribution, and the treatment of forfeitures, along with the fundamental accounting concepts, terms, and other topics any stock plan professional should be familiar with.

2.00 hours of continuing education for CEPs
Week 2: Accounting for Tax Effects

In our second webcast we’ll focus on income tax accounting for equity compensation from soup to nuts. We’ll start with the basics, including how to calculate paid-in-capital balances and booking deferred tax assets, then move on to understanding the tax provision and permanent versus temporary differences. This session will also provide an overview of the detail you need to complete the income tax accounting journal entries each quarter related to equity compensation.

2.00 hours of continuing education for CEPs
Week 3: Earnings per share

The third session in this series will concentrate exclusively on basic and diluted earnings per share under ASC 260 (formerly FAS 128), including a comprehensive discussion of how fully diluted shares outstanding are calculated using the treasury stock method.

2.00 hours of continuing education for CEPs
Week 4: Reporting

The fourth webcast in this series will focus on financial reporting for stock compensation. It will cover the required disclosures relating to stock plans and information that should be included in management’s discussion and analysis. Panelists will also discuss ways to enhance your relationship with the finance department, including understanding why they request certain information, how they use that information, and recommended best practices.

2.00 hours of continuing education for CEPs
Week 5: Advanced Topics

The final session in this series will cover advanced topics not previously presented. Join us for a discussion on topics such as: accounting for modifications to equity arrangements, business combinations, Section 423 ESPPs, and non-employee arrangements. We’ll wrap up this session with a brief overview of the key things you should know about planning for IFRS 2.

2.00 hours of continuing education for CEPs