CPE Course Equity Compensation Accounting

May 19, 2022

8:45AM — 12:15PM


Member Price $139.50
Non-member Price $189.50

Curriculum Accounting

Field of Interest Accounting and Auditing

Level Beginning

Designed For

CPAs, accountants, chief financial officers, controllers, and other financial professionalprofessionals in organizations who make, account for, or advise clients on equity-basedpayments to employees as a part of their compensation plans or that make, account for, oradvise clients on equity-based transaction payments to directors or suppliers.


Participants will be able to:

  • Measure equity awards grants
  • Account for equity awards classified as equity
  • Account for equity awards granted to employees
  • Account for equity-based transaction payments to nonemployees
  • Understand presentation and disclosures in the financial statements


  • Introduction to equity-based award payments
  • Measurement, recognition, presentation, and disclosure
  • Topic 718, Compensation-Stock Compensation
  • ASU 2017-09, (Topic 718) Scope of Modification Accounting
  • ASU 2018-07, (Topic 718) Improvements to Nonemployee Share-Based PaymentAccounting
  • ASU 2019-08, Compensation-Stock Compensation (Topic 718): And revenue fromContracts with Customers (Topic 606): Codification Improvements-Share-BasedConsideration Payable to a Customer
  • ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments(Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivativesand Hedging -Contracts in Entity's Own Equity (Subtopic 815-40); Issuer's Accountingfor Certain Modifications or Exchanges of Freestanding Equity-Classified Written CallOptions (a consensus of the Emerging Issues Task Force)




Kaplan Financial Institute

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