We are managing our face to face US GAAP course schedule carefully right now. If the training course you want is not available, we may be offering a virtual alternative! View our Virtual Classroom schedule to see what is being delivered live in our online classrooms.
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This two day course will provide delegates information on the important requirements concerning how to account for share-based compensation. Our specialist instructor will explain clearly and simply with examples, the logic of ASC 718. The course answers questions such as:
- How to distinguish equity awards from liability awards
- How to properly document the grant date
- How to correctly account for share-based instruments including restricted stock, stock options with cliff vesting and graded vesting, non-qualified stock options, incentive stock options and employee stock purchase plans.
- What valuation model to choose.
- What issues arise with repricings, modifications, settlements of awards.
- How to account for deferred tax issues including APIC pools and the interaction of ordinary NOLs and stock option NOLs.
- How to calibrate expected term and volatility.
- The significant differences between ASC 718 and IFRS 2.