Description
Understand the current accounting model for stockbased payments (Topic 718) to employees and nonemployees.The issuance of stockbased payment awards is seemingly more common today than ever before. In addition, the structure of those awards has continued to evolve, introducing complexities that organizations will need to address for accounting and financial reporting purposes. This course will help organizations understand the current accounting model for stockbased payments (Topic 718) to employees and nonemployees. The objective is to provide concise coverage of the accounting for stockbased payments. While this session will be delivered from the perspective of accountants and financial reporting professionals, it will also provide valuable insights for those involved in the administration of stockbased payment awards.
Date: 2022-10-06 Start Time: End Time:
Learning Objectives
Overview of Stock-Based Payments
• Broad Scope – Discussion About Awards That Are Partially Stock-Based
• Examples of Stock-Based Payments
• Employees + Non-Employees
Award Classification
• Interplay of Other ASC Topics
• Equity vs. Liability Classification: Comparison of the Financial Statement Impact
• Characteristics of Equity-Classified Awards
• Characteristics of Liability-Classified Awards
• Awards That Cease to Be Within the Scope of Topic 718
Measuring the Fair Value of Stock-Based Awards
• Brief Discussion of the Scope Out of Stock-Based Awards From Topic 820 (Fair Value Measurements)
• Option Pricing Models and Valuation Inputs
Award Vesting
• Grant Date
• Service Conditions
• Performance Conditions
• Market Conditions
• Forfeitures
Other Considerations
• Income Tax Accounting Implications
• Stock-Based Payments to Customers
• Modifications
• Business Combinations
• Profit Interests
Matthew Derba, CPA-CohnReznick LLP
