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The requirements of stock-based compensation accounting as described in IFRS-2 and ASC-718 are particularly complex for share based payments because accountants are not used to underlying accounting concepts. To address this challenge, this course goes beyond a mere description of the technical requirements; it explains the underlying concepts and their rationale via practical hands-on examples. These examples help the participants grasp complex issues including but not limited to expected volatility, grant valuations, expected terms, performance conditions imposed on awards, forfeiture rates, grant modifications, mark-to-market adjustments, EPS and disclosures.

Course topics include:

• HR Benefits of Stock-based Compensation
• Reasons of why stock-based compensation accounting was introduced
• Types of stock-based compensation
• Basic accounting principles of stock-based compensation - Grant Amortization
• Grant Valuation - Basic Principles and Valuation Models
• Grant Valuation Advanced Topics: Forfeiture Rates
• Grant Valuation Advanced Topics: Expected Term Adjustments
• Mark-to-Market Adjustments and Liability Accounting of SBC
• Special Cases: Performance Grants Administration and Accounting
• Special Cases: Grant Vesting Acceleration and Deceleration
• Diluted Number of Shares with Stock-based Compensation
• Stock-based Compensation Taxation Issues in Canada

A basic knowledge of accounting principles and corporate finance is highly recommended as a prerequisite for this course.

For more information, please contact:

Danai Blake
Program Assistant
danai.blake@senecapolytechnic.ca
437.312.1354

Lisa Ballantyne
Academic Program Manager
lisa.ballantyne@senecapolytechnic.ca
437.312.0065