Accounting for Share-Based Payments  

This course explains the requirements in ASC 718, Compensation: Stock Compensation, for accounting and reporting share-based payments and explains methods for measuring the cost of share-based payment awards at fair value. It also integrates examples into the discussion and provides journal entries where applicable. Disclosure requirements are also shown and discussed. This course is updated for ASU 2018-07, which expands the scope of FASB ASC 718 to include share-based payment transactions for acquiring goods and services from nonemployees.

This course is most beneficial to professionals new to share-based payments who may be at the staff or entry level in the organization, but also for a seasoned professional with limited exposure to share-based payment.