Surgent's Share-Based Payments: Understanding the Nuances of ASC Topic 718(SBC4)
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.
Date & Time:
Thursday, September 12, 2019
10:00am – 1:30pmAdd this event to my calendar
Field of Study:
4 hours CPE credit
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Applicable if you are a NVCPA member in good standing.
Applicable if you are not a NVCPA member.