Stock Compensation: Attribution and Modifications

This stock compensation CPE course is the second course in our two-part series exploring the accounting for share-based payment awards in accordance with ASC 718 Stock Compensation. In this CPE-eligible, eLearning course (2.0 CPE), you learn about the key terms and dates in a common share-based payment award and discover the various types of vesting conditions included in these contracts, including the impact of each on the recognition of compensation expense for both liability- and equity-classified awards. You also learn how to properly account for modifications to share-based payment awards. This course takes a thorough dive into the accounting, ensuring that you have a mastery of the concepts!

Topics included in this stock compensation CPE course include:

• The timeline of an award
• Vesting conditions and attribution
• Recognizing compensation cost: Forfeitures
• Recognizing compensation cost: Liability-classified awards
• Accounting for modifications of share-based payment awards

If you completed the first course in this series, Stock Compensation: Scope , Classification, and Measurement, this course is the natural conclusion to the series to help you on your journey to accounting for share-based payment awards! With tons of examples and practical application considerations, you’ll be ready to apply your new skills in no time!

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 By the end of this course, you should be able to: 

• Recall the key dates associated with a typical share-based payment award 
• Identify the various vesting conditions typically contained in share-based payment awards 
• Recall when and how compensation cost should be recognized for awards with different vesting conditions 
• Recognize the impact of modifications on the accounting for share-based payment awards