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Understanding Topic 718


Understand the current accounting model for stock-based payments (Topic 718) to employees and non-employees.

The issuance of stock-based payment awards is seemingly more common today than ever before. In addition, the structure of those awards has continued to evolve, introducing complexities that organizations will need to address for accounting and financial reporting purposes. This course will help organizations understand the current accounting model for stock-based payments (Topic 718) to employees and non-employees. The objective is to provide concise coverage of the accounting for stock-based payments. While this session will be delivered from the perspective of accountants and financial reporting professionals, it will also provide valuable insights for those involved in the administration of stock-based payment awards.



Matthew Derba, CPA

Matthew Derba, CPA

CohnReznick LLP

  • Partner - National Assurance, National Director of Accounting
  • Advises private and public clients and engagement teams across a range of industries including commercial real estate, construction, technology, life sciences, manufacturing, and distribution
  • Technical specialty areas include stock-based compensation, lease accounting, acquisitions, consolidations, as well as debt and equity transactions
  • Developed an Excel-based Lease Accounting Toolkit to facilitate an organization’s adoption of the new leases standard (Topic 842)
  • Regularly presents externally and internally on topics such as stock-based compensation, lease accounting, and the income tax accounting implications of the Tax Cuts and Jobs Act (TCJA)
  • More recent external publications are ‘New Convertible Debt Guidance’ and ‘Leasing deferral not in the cards’
  • Member of the American Institute of Certified Public Accountants
  • B.A. degree, Accounting, Queens College
  • Can be contacted at [email protected], 646-601-7828, or

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