December 10, 2018 | CPE Credits: 8.0

Accounting for share-based payments - Dec 2018 NY

| New York, NY


CPE Credits: 8.0


Filed under: Expenses, Compensation – stock compensation

KPMG hosts a one-day seminar on accounting for share-based payments. KPMG helps you understand ASC 718 requirements, application and latest developments.


  • A company that has share-based payment awards

Date December 10, 2018

Location New York, NY


  • 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
  • Measurement of fair value
  • Classification of awards
  • Recognition of compensation costs
  • Modification of awards
  • Business combinations
  • Disclosures
  • Earnings per share

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