Stock Compensation: Attribution and Modifications
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Description
This 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. With tons of examples and practical application considerations, you’ll be ready to apply your new skills in no time!
This course is included in the following collections:
Learning Objectives
- 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
Additional Information
| Last Updated | 03/01/2024 |
|---|---|
| CPE Credit | 2 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Intermediate |
| Prerequisites | General knowledge of the classification and initial measurement of share-based payment awards in accordance with ASC 718 or completion of our eLearning course Stock Compensation: Scope, Classification, and Measurement |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$199
2h 00m
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