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FASB 123R: Applications

Steven C. Fustolo, CPA

FASB 123R: Applications reviews the many applications used to account for share options with both cliff and graded vesting schedules in compliance with FAS No. 123R. These applications include examples for both public and nonpublic entities and for the issuance of both stock and stock options.

In addition, the course provides minimum disclosure requirements under FAS No. 123R, the effective dates for the transition for both public and nonpublic entities and the transition rules.

Topics reviewed include:

  • Accounting applications
  • Minimum disclosure requirements
  • Earnings per share issues
  • Statement of cash flow changes
  • Transition rules for liabilities and for certain nonpublic entities
  • Impact of expensing stock options
  • Legal considerations

Course Details
Price:  $48.00
Field of Study:  Accounting
Prerequisites:  Successful completion of FASB 123R: Features, or equivalent knowledge
Level:  Intermediate
Course was last updated on:  03/30/06
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Library:

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 4 CPE
QAS 4 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Michael R. submitted on 11/08/2009
easy to use and complete
Reviewer: Donato L. submitted on 08/07/2009
Using real world examples.
Reviewer: Michele T. submitted on 07/25/2009
The ability to print the entire course in advance along with the test questions
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