Accounting for Stock-Based Compensation

Navigate the intricate accounting rules triggered by stock-based compensation arrangements. This course explains how to measure and recognize compensation expense for equity awards, including stock options and restricted shares. Learn the accounting treatment for employee stock ownership plans and employee share purchase plans, and understand key SEC guidance affecting disclosure and reporting. Equip yourself to advise management and ensure accurate financial reporting when equity compensation becomes part of the pay structure.
Format

PDF Course

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Duration

2 Hours

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Course Information

Author: Steven Bragg
Course Number: AC1093

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.
  • Specify 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.
  • Specify the positions taken by the Securities and Exchange Commission related to stock-based compensation.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: June 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.