ASPE: Stock Based Compensation (3870)

ASPE: Stock Based Compensation (3870)
Distance Learning (DL) courses are sessions that have been recorded from live, in-person offerings and made available as on-demand videos online, along with any corresponding course materials. Note these are purely self-study products and there will be no access to instructors for questions and answers. Each title qualifies for verifiable CPD hours upon successful completion of a quiz at the end of the session. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this, you will no longer have access to the quiz.

NOTE: Course login details are normally sent to registrants within one week from date of registration.


Recorded: November 2021 

Because the video recordings are taken from live seminars, the information presented is up-to-date at the time of recording. While we make an effort to keep our inventory updated and seasonally remove outdated titles, changes in accounting, tax and other acts and legislations can happen at any time. It is up to the purchaser to take note of the recording date, and to determine for themselves whether the recorded video is still relevant to their needs. 

This two-hour on-demand seminar provides you with a solid understanding of the determination and calculation of stock-based compensation based on widely experienced stock compensation situations in private enterprises. The seminar starts with a discussion on how to determine and account for stock-based compensation based on illustrative examples and a comprehensive exercise. The requirements of the standards are presented through discussion, exercises that introduce complexities and a comprehensive exercise to illustrate the concepts discussed.

By the end of this seminar, you will be able to:

Practitioners will be able to better understand the ASPE standards for accounting for stock-based compensation in order comply with the specific standards


  • Overview of the requirements of the Stock-based compensation requirements
    • Definition of stock-based compensation related to option and shares.
    • Options available to account for stock-based compensation
    • Indicators need to calculate using a Black-Scholes model
    • Options to calculate volatility.
    • Calculation of the fair value of options granted.
    • Recognition of the fair value over the term using different vesting options.
    • Determination of forfeitures
    • Required disclosures.
  • Comprehensive example to demonstrate the above with emphasis on the issue of basic stock option that are most commonly seen.

Participants should be familiar with the CPA Handbook – Accounting Part II, Section 3870 Stock-based Compensation.

Most accounting and tax professionals will acquire substantial gains from this seminar, especially:

  • Practitioners seeking a robust and complete review of the accounting for stock-based compensation under ASPE
  • Accounting and tax professionals working or involved with private enterprises.

CPD-2 Hours

4/1/2022 - 3/31/2023 11:59 PM