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

Content Partner:

SmartPros Ltd.

SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of
content, SmartPros has been providing mandatory continuing education
products since 1981. SmartPros provides services and content to its
professional and corporate clients, in a variety of media including Web, CD
ROM, and video. In the accounting market, SmartPros also has a predominant
news and information portal which receives 200,000+ visits per month and
provides services to over 100,000 subscribers. SmartPros' customers include
50% of the Fortune 500, as well as the major firms and associations in each
of its professional markets.

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.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Windows or Mac OS


Price (USD)

Standard Rate: $24.95


Course Code : 99ROS01

Release Date : 10/03/2018
Expire Date : 10/03/2020
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : Financial Accounting Issues

Returning Subscribers

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