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Accounting for Stock Options and Other Stock Based Compensation

Author/Moderator: Steven Balsam, Ph.D., CPA
Publisher: AICPA
Availability: In Stock
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This AICPA course is a must for CPAs whose business clients or employers have, or are considering, option plans, addressing FASB ASC 718 [previously SFAS No. 123(R)] in detail. This course explains how to estimate the value of options based upon fair value at the grant date addressing both public and nonpublic companies with examples and worksheets. This course also reviews SEC guidance on equity related disclosures including SAB 107, insider trading considerations and tax-related issues. Benchmarks from research and recent filing are provided.

Objectives: 
  • Understand conceptual framework for FASB ASC 718 [previously SFAS No. 123(R)]
  • Apply methods for measuring fair value
  • Determine disclosure requirements

Prerequisite:  Basic understanding of accounting principles

NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: 15
Important Information on Your CPE Credit
ACCT FOR STOCK BASED COMP TX11
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Product# 732103
Availability: In Stock
Regular:$223.75
AICPA Member:$179.00
Your Price:$223.75
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