The Program

Extensive program materials tackle accounting principles and administrative nuances, exceptions, and varying interpretations. Seasoned professionals present the materials, answer your questions, and network along with the group. Attendees will attain the knowledge necessary to better analyze the financial implications of their own stock plans.

What We Cover:

• An overview of ASC 718 (formerly FAS 123(R)), including option valuation, measurement of expense, expense attribution, and treatment of forfeitures.
• Accounting for tax implications, including calculating paid-in-capital balances, deferred tax assets, and tax expense.
• Computing basic and diluted earnings per share under ASC 260 (formerly FAS 128).
• Required disclosures relating to stock plans and information that should be included in management's discussion and analysis, and how to work better with the finance department.
• Advanced topics such as modifications to equity arrangements, IFRS 2, business combinations, accounting for ESPPs, and non-employees.

Who Should Attend

Both new and seasoned stock plan professionals can benefit from this program, including:

• Stock plan professionals and managers
• Anyone responsible for managing or reporting for equity compensation plans
• CEPs seeking continuing education credits
• Service providers including client relationship managers, customer service representatives, consultants, and those involved in software business requirements, development and testing

Key Seminar Benefits

In addition to substantive and practical instruction, program attendees will receive:

• Comprehensive program materials, including the full text of the book "Accounting for Equity Compensation" by Barbara Baksa of the NASPP.
• Opportunities to network with fellow attendees, share experiences and learn how other companies handle common problems.

Continuing Education

Attendees who complete the program will be entitled to CPE credits and continuing education for CEP purposes. More information.

Pre-Requisites

This is an intermediate to advanced course. Attendees should already have an understanding of the characteristics and tax treatment of stock options, SARs, restricted stock/unit awards, and employee stock purchase plans. Individuals that are new to stock compensation may want to complete the NASPP's Online Stock Plan Fundamentals program before attending this course.

About the NASPP

The National Association of Stock Plan Professionals is the premier professional association for individuals involved—directly or indirectly—in the design, implementation and administration of equity compensation plans and stock purchase plans. Our approximately 6,000 members are stock plan administrators, in-house securities and tax attorneys, accountants, HR professionals and compensation and benefits professionals as well as outside counsel, compensation consultants, software providers, brokers, third-party administrators, communications professionals and web-based services professionals. Join the NASPP today or renew your membership.

Companies of any size—whether public or private, US-based or not—that are considering implementing a stock plan or that already have one in place are encouraged to explore the benefits of membership in the NASPP. Read our Eleven Good Reasons to join the NASPP today!