Financial Accounting Issues

Share-Based Compensation

Course Overview
This course provides an overview of the accounting guidance prescribed by ASC 718 related to share-based compensation. This includes a discussion of recently issued ASUs, characteristics of awards classified as equity vs. liabilities, and issues frequently encountered by private companies. Additionally, this course also includes a discussion of disclosure requirements, SEC comments letter trends, as well as differences in U.S. GAAP vs. IFRS requirements.

Learning Objectives:

After completing this course, participants should be able to:
  • Recognize key recognition and subsequent measurement guidance for share-based compensation
  • Identify significant changes in ASC 718 based on recently issued standard updates
  • Differentiate between awards accounted for as equity vs. liabilities
  • Recognize key differences between U.S. GAAP and IFRS guidance with respect to share-based compensation

Prerequisites/Advanced Preparation:


Speaker / Author:

Deborah Rose, CPA, licensed as a CPA in Rhode Island, is an author for Loscalzo Institute, a Kaplan company, and has been with Loscalzo Institute for 30 years.

Debbie is a partner with Loescher, Rose & Co., CPAs, and retired in 2016 as full-time lecturer at the University of Rhode Island, College of Business Administration, where she taught accounting courses since 1978 and received its Excellence in Undergraduate Teaching Award in 2013.

Debbie has 37 years of public accounting experience, 9 of which were with Deloitte, Haskins and Sells and Arthur Young & Company. In addition to teaching and writing curriculum for Loscalzo Institute since 1988, she taught numerous regional and national programs for her firms and has been recognized as an Outstanding Discussion Leader by the AICPA.

Debbie has served as a board member for the Rhode Island Society of CPAs, and served for many years on its CPE Committee. She authored instructional materials for several Prentice Hall accounting textbooks and also participated as an invited speaker at that publisher's regional conferences for accounting educators. Debbie holds an MS in accounting from the University of Rhode Island and BS in mathematics from Simmons College.


Price (USD)

Standard: $24.95


Course Code : 99ROS01

Release Date : 10/03/2018
Expire Date : 03/31/2023
Credits :
CPE 1.00
QAS 1.00

Course Level : Basic
Course Type : QAS Self-Study
Length : 50min
Passing Grade : 70%
Field Of Study : Accounting
Theme : Financial Accounting Issues

Format Type : eLearning
Mobile Compatible

Returning Subscribers

- OR -