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Course Details

Accounting for Stock-Based Compensation (Course Id 843)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 843

Description :

The Accounting for Stock-Based Compensation course describes the treatment of equity-based compensation that is paid to employees and outsiders. The valuation and expense recognition for these stock awards is discussed, along with the related concepts of employee stock ownership plans and employee share purchase plans. In addition, the views of the Securities and Exchange Commission in regard to this topic are summarized.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 04-Sep-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 843

Keywords : Accounting, Accounting, StockBased, Compensation, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    • Recognize the basic concepts of stock-based compensation, such as the implicit service period, the derivation of compensation costs, and the classification of an employee.
    • Identify the accounting for unused stock options.
    • Note the methods used to derive the fair value of stock-based compensation.
    • Recognize the reasons for creating an employee stock ownership plan.
    • State the rules that qualify an employee share purchase plan for special accounting treatment.
    • Note the positions taken by the Securities and Exchange Commission related to stock-based compensation.
Course Contents :

Chapter 1 - Accounting for Stock-Based Compensation

Overview of Stock Compensation

Stock Compensation Valuation and Cost Recognition Topics

Stock Volatility

Characteristics used as the Basis for Fair Value Determination

Fair Value Calculation Alternatives

Changes in Accounting Estimate

Awards Classified as Equity

Award Measurement Problems

Award Modifications

Income Tax Effects

Awards Classified as Liabilities

Employee Stock Ownership Plans

Leveraged ESOP

Non-Leveraged ESOP

Employee Share Purchase Plans

Equity-Based Payments to Non-Employees

Additional Stock-Based Compensation Concepts

Capitalized Compensation

The Leased Employee

Tandem Awards

Dividends Paid on Outstanding Options

Share-Based Awards in an Acquisition

Impact on Earnings per Share

The SEC’s View of Stock-Based Compensation

Stock-Based Compensation Disclosures

Equity-Based Payments to Non-Employees

Employee Stock Ownership Plans

Chapter 1 - Review Questions

Glossary

Accounting Course 843 Home: https://www.cpethink.com/accounting-cpa-courses
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