KPMG Executive Education

Accounting for Share-Based Payments

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About the course

Companies which pay employees in equity as well as salary know that accounting for stock-based compensation under ASC 718 (FAS 123R) can be somewhat bewildering. This seminar informs accounting professionals about the complex requirements of the standard and updates them on latest relevant accounting bulletins.

Using the KPMG Guide to Implementation of ASC 718 (FAS 123R) as a roadmap, the seminar also assists participants in applying the expense in their own organizations, so they can ensure compliance. Best-practice insights on valuing, expensing, disclosing and reporting different types of share-based payments ensure attendees come away with practical, need-to-know guidance, whatever their company’s unique situation.


  • Implementation Issues to Show the Logic of ASC 718
  • Correct Implementation Procedures
  • Non-qualified Stock Options
  • Incentive Stock Options (ISOs)
  • Unvested Stock With and Without 83(b) Elections
  • Employee Stock Purchase Plans (ESPPs)
  • Non-vested Stock; Incentive Stock Options
  • Measurement of Fair Value
  • Classification of Awards
  • Recognition of Compensation Costs
  • Modification of Awards
  • Business Combinations
  • Disclosures
  • Earnings per Share

Trust the experts

Dan Gode

Dan is the founder of Almaris Consulting and Training. He brings in 25 years of extensive experience in consulting and training in accounting, financial statement analysis, business drivers, modeling. valuation, and credit risk analysis. He has worked with over numerous corporations, investment b...


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