- NY Credits : 6.0
- TX Credits : 6.0
Share-based compensation can get tricky. Master all the nuances with this up-to-date study program. Coverage includes employee share purchase plans, tax consequences of equity instruments, accounting for fixed share options, and much more. As an intermediate level course, this course is most beneficial for the professional with a detailed knowledge in accounting for share-based compensation and/or experience at a mid-level position within an organization with operational or supervisory responsibilities, or both.
Upon successful completion of this course, the user should be able to:
describe fair value accounting and option-pricing models,
discuss measurement and recognition of compensation cost,
summarize settlements of awards and tax issues, and
describe EPS implications and required disclosures.