Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Share-Based Payments: Understanding the Nuances of ASC Topic 718 (SBC4)

  • Format Self-Study Download
  • Credits 4
  • Level Intermediate
  • Field of Study Accounting (Technical) (4)

Overview

Since its effective date in 2006, the guidance for accounting for share-based payments, which is currently codified in ASC Topic 718, has continued to challenge entities who offer such compensation schemes. This is due to its combination of detailed implementation rules and required use of complex valuation models. Ten or so years on, entities continue to struggle in applying this guidance. In this course, we will attempt to de-mystify the accounting for share-based payments. We’ll review the basic accounting model under Topic 718, including how to account for the income tax implications of recording compensation expense for all awards within the scope of Topic 718. We’ll also explore the valuation models used to estimate the fair value of these awards, including a discussion of the key assumptions used in the most popular model, the Black-Scholes. Lastly, we’ll explore the implications of recently issued FASB Updates that impact Topic 718, including the impact of the Tax Cuts and Jobs Act on the income tax accounting for such awards.



Major Topics:

  • Common types of share-based payment compensation awards
  • ASC Topic 718, Compensation, Stock Compensation
  • Accounting for the income tax implications of share-based payment compensation awards
  • Basic valuation techniques for share-based payment awards
  • Presentation and disclosure issues
  • New accounting and tax guidance in the area of share-based payment awards

Learning Objectives:

  • Apply the FASB’s guidance for share-based payment compensation found in ASC Topic 718
  • Apply the classification guidance for stock awards as either equity or liability
  • Compute the expense attribution models for share-based awards
  • Develop the journal entries for the compensation and income tax accounting aspects of share-based payment compensation awards
  • Recall the basic valuation approaches used to value stock-based awards
  • Explain new and proposed changes to current accounting guidance in ASC Topic 718

Who should take this course:

Accounting and auditing practitioners at all levels desiring to understand the FASB’s accounting guidance related to share-based compensation

Experience in accounting and auditing

None

No

No

No

QAS Approval Surgent IRS Approval Surgent CFP Approval Surgent CTEC Approval Surgent
CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.