ASPE - Stock Based Compensation (3870)

Overview:

This course provides you with a solid understanding of the determination and calculation of stock-based compensation based on widely experienced stock compensation situations in private enterprises. The course starts with a discussion on how to determine and account for stock-based compensation based on illustrative examples and a comprehensive exercise. The requirements of the standards are presented through discussion, exercises that introduce complexities, and a comprehensive exercise to illustrate the concepts discussed. 

Course Content:

In this course, you will gain knowledge about the following topics:

• Overview of the requirements of the Stock-based compensation requirements
  • Definition of stock-based compensation related to option and shares
  • Options available to account for stock-based compensation
  • Indicators need to calculate using a Black-Scholes model
  • Options to calculate volatility
  • Calculation of the fair value of options granted
  • Recognition of the fair value over the term using different vesting options
  • Determination of forfeitures
  • Required disclosures
• Comprehensive example to demonstrate the above with emphasis on the issue of basic stock options that are most commonly seen

Learning Objectives:

Upon completing this course, you should be able to:

• You will be able to better understand the ASPE standards for accounting for stock-based compensation in order to comply with the specific standards

Who Will Benefit: 

Most accounting and tax professionals will acquire substantial gains from this course, especially:

• Practitioners seeking a robust and complete review of the accounting for stock-based compensation under ASPE
• Accounting and tax professionals working or involved with private enterprises