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.




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DL22230281

Recorded: November 2021 

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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.

LEARNING OBJECTIVES
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

CONTENT

  • 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.

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

WHO WILL BENEFIT
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

When
4/1/2022 - 3/31/2023 11:59 PM
Where
On-demand