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With stock plan expense now hitting your bottom line, auditors will be scrutinizing your accounting and
financial reporting procedures more than ever before and mistakes could be devastating. Don’t be caught
unprepared—the NASPP’s new online course on FAS 123(R) will provide the practical, hands-on guidance
you need to successfully implement this complex new standard, avoid costly errors, and survive your first
post-123(R) audit.
Course Content
Six webcasts will cover the essentials of stock plan accounting, including:
- An overview of the standard, including the treatment of stock options, employee stock purchase plans, restricted stock, and performance-based arrangements
- Measurement of expense, attribution, and treatment of forfeitures
- Valuation techniques, including selecting an option pricing model and determining model inputs
- Accounting for tax effects, including calculating paid-in-capital balances, deferred tax assets, and tax expense
- Required disclosures relating to stock plans and information that should be included in management’s discussion and analysis
- Practical considerations for implementation, including data analysis and clean-up, procedural issues, and recommended practices
Course Format
This course features the unique and proven instruction methods used in all NASPP online programs:
- Webcast sessions illustrate stock plan accounting concepts and provide practical guidance on implementing the standards. All webcasts are archived for replay at your convenience.
- Leading accountants, valuation practitioners and compensation consultants will explain fundamental concepts and requirements.
- Experienced stock plan professionals will demonstrate real-life applications and best practices.
- Extensive online materials provide in-depth coverage of course topics.
- Quizzes test your understanding of the materials and help you apply your new knowledge.
- Experienced professionals answer your questions in the dedicated online Q&A forum.
Certificate of Completion will be presented to registrants who complete all sessions and request the certificate.
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