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.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Overview of Stock-Based Payments
- Broad Scope - Discussion About Awards That Are Partially Stock-Based
- Examples of Stock-Based Payments
- Employees + Non-Employees
Award Classification
- Interplay of Other ASC Topics
- Equity vs. Liability Classification: Comparison of the Financial Statement Impact
- Characteristics of Equity-Classified Awards
- Characteristics of Liability-Classified Awards
- Awards That Cease to Be Within the Scope of Topic 718
Measuring the Fair Value of Stock-Based Awards
- Brief Discussion of the Scope Out of Stock-Based Awards From Topic 820 (Fair Value Measurements)
- Option Pricing Models and Valuation Inputs
Award Vesting
- Grant Date
- Service Conditions
- Performance Conditions
- Market Conditions
- Forfeitures
Other Considerations
- Income Tax Accounting Implications
- Stock-Based Payments to Customers
- Modifications
- Business Combinations
- Profit Interests
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on October 6, 2022.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
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 https://www.cohnreznick.com/people/matthew-derba
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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