ASC 718: Stock Compensation

Equity or liability? That classification decision can have a significant effect on the accounting for share-based payment awards. Our ASC 718 CPE courses provide comprehensive training on stock compensation accounting under ASC 718, Compensation - Stock Compensation.

This collection includes two self-study courses eligible for 4.0 CPE credits. The courses cover the scope and classification of share-based payment awards, grant-date fair value and important valuation inputs, recognition of compensation expense, accounting for award modifications, and the related disclosure requirements. The training is relevant to common awards such as stock options, restricted stock, restricted stock units, and other share-based compensation arrangements.

Topics covered include:

• Scope of ASC 718
• Equity versus liability classification
• Grant-date fair value and valuation inputs
• Recognition of stock compensation expense
• Award modifications
• Presentation and disclosure requirements

Further details

The collection begins with the scope of ASC 718, Compensation - Stock Compensation and the classification of share-based payment awards as equity or liabilities. That classification decision is fundamental because it determines how the award is measured and whether fair value is fixed at the grant date or subsequently remeasured.

From there, the courses move into valuation and expense recognition. Learners examine grant-date fair value, the key inputs used to value common awards, and the recognition of compensation cost over the appropriate service period. The training also addresses modifications, which can change the accounting after an award has already been granted, and the related presentation and disclosure requirements.

Common instruments such as stock options, restricted stock, and restricted stock units provide context for the model, helping learners connect award terms to classification, valuation, and compensation expense.

Who will benefit

These courses are designed for stock-compensation accountants, payroll or compensation finance teams, controllers, and auditors who work with employee or nonemployee share-based awards. They are particularly useful for professionals responsible for reviewing grant terms, coordinating with valuation specialists, calculating compensation expense, evaluating modifications, or supporting ASC 718 disclosures.

Value proposition

Purchase both courses for $279 instead of $398 if purchased separately—a savings of $119.

Interested in group discounts? Contact us today to learn more.