Share-based payment awards can be issued by an entity to a variety of individuals for a variety of reasons. These awards can be issued to employees, members of the board of directors, or even vendors. But are they compensatory? What is the difference in accounting between equity-classified and liability-classified awards? And how are such awards valued? Our online share-based payment training series covering ASC 718 Stock Compensation answers these questions and more! In the first CPE-eligible, eLearning course (2.0 CPE), we explore the scope of ASC 718 and provide guidance so that you can determine whether the award is within the scope of the standard and, if it is, whether it is equity-classified or liability-classified. And classification matters because the accounting is vastly different! We also review basic measurement techniques and key inputs when determining the fair value of those awards. In another online course, we look at what happens …
