Financial Reporting for Equity Compensation 2019: Class Schedule

The first webcast of this program will provide an introduction to company financial statements, including the balance sheet, income statement and cash flow. We'll describe the mechanics of ASC 718, including expense calculations, attribution, and accounting for performance awards, then highlight where the numbers flow into the financial statements.

2.00 hours of continuing education for CEPs

In our second webcast we’ll focus on income tax accounting for equity compensation, starting with booking deferred tax assets, then moving on to understanding the tax provision and permanent versus temporary differences. This session will also provide an overview of basic earnings per share (EPS) and calculating diluted EPS using the treasury stock method.

2.00 hours of continuing education for CEPs

The third session in this series will cover advanced accounting topics, including modification of equity awards, corporate transactions (both business combinations and spinoffs), advanced performance awards, disclosures relative to performance award metrics, ESPPs, non-employee arrangements and MD&A disclosures.

2.00 hours of continuing education for CEPs

The final webcast in this series will focus on proxy reporting, covering the various components of the proxy statement, including tables disclosing executive and director compensation, disclosures relative to late Form 4 filings and proposals for equity plan amendments.

2.00 hours of continuing education for CEPs