Financial Reporting for Equity Compensation 2019

Why this program is critical:

  • Equity compensation impacts the company's earnings per share and financial disclosures - mistakes can have serious and costly legal and financial repercussions.
  • Shareholders and proxy advisory firms critically scrutinize company financials making it vital that your company’s equity plan disclosures are complete and accurate.
How we present the program:
  • Webcast sessions with industry experts will discuss complex issues;
  • Online materials will provide additional in-depth coverage of course topics;
  • Quizzes will test your knowledge and understanding of the concepts presented.
All webcasts are archived and available online after the live presentation. You can begin the program at any time!
 
What we cover:

Four webcasts will cover advanced topics, including:

  • An overview of ASC 718 as revised, including valuation, measurement of expense and expense attribution
  • Tax accounting for equity compensation
  • Computing basic and diluted earnings per share under ASC 260
  • Required disclosures for public companies relating to stock plans
  • Proxy reporting disclosures and tables

 

Registration:

$200 Discount for NASPP members if registered by 5/17/2019 Register here -- Member Rate: $595 ($795 after May 17) Register here -- Non-Member Rate: $1545 Download Order Form
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