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Steven C. Fustolo, CPA
This course traces the evolution of guidance for stock options as an employee incentive from the late 1970s and early 1980s, when stock options became a much more important component of compensation as the high-tech industry experienced significant growth.
As a key element for retaining a quality workforce in the high-tech industry, stock options became a focus of the Financial Accounting Standards Board for treatment in the financial statements of public companies. With its 2004 issuance of FASB No. 123R, Share-Based Payment, the board requires public companies to "expense" stock options, which is synonymous with using an external fair value method (based on an option model) to value them.
This course explores the scope of the Statement and its rules, the use of various valuation techniques for awards, and how to recognize compensation cost for an award accounted for as an equity instrument.
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Course Details
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Price: $48.00
Field of Study: Accounting
Prerequisites: None
Level: Overview
Course was last updated on: 10/14/09
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