This is the second course in our two-part series exploring the accounting for share-based payment awards in accordance with ASC 718 Stock Compensation. In this CPE-eligible, eLearning course (2.0 CPE), you learn about the key terms and dates in a common share-based payment award and discover the various types of vesting conditions included in these contracts, including the impact of each on the recognition of compensation expense for both liability- and equity-classified awards. You also learn how to properly account for modifications to share-based payment awards. With tons of examples and practical application considerations, you’ll be ready to apply your new skills in no time! Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/internal/view/elearning/257/stock-compensation-attribution-and-modifications Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/learn/catalog Subscribe to GAAP Dynamics to see more videos like this!
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If you win a free car, do you have to pay tax on it?Yes.In 2016 a high school senior won a Jeep Renegade for getting all A’s and B’s, but the IRS said she had to pay income tax for receiving the car.In 2004 Oprah Winfrey gave all 276 members of her audience a free car, and everyone got hit with a tax bill.§ 74 of the tax code says prizes and awards are taxable income.Thus, if you win a free car, the IRS will treat the fair market value of the car as taxable income. — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education accessible to all people.— SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING• A 44-PAGE GUIDE TO U.S. TAXATION• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS• MANY MORE FREE PDF GUIDES* http://eepurl.com/dIaa5z— HIRE MICHAEL MCLAUGHLIN, PHD, CPA * https://michaelmclaughlin.com/hire-me — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/
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