ASPE - Stock Based Compensation (3870) (On-Demand - CPA PRO)
Overview
This seminar focuses on the areas of financial reporting of stock-based compensation that are widely experienced in private enterprises.
Access expires 180 days from purchase date |
Course Description
Applicable for
Most accounting and tax professionals will acquire substantial gains from this seminar, especially:
- practitioners seeking a robust and complete review of the accounting for stock-based compensation under ASPE
- accounting and tax professionals working or involved with private enterprises
Learning Objectives
Content
- overview of the requirements of the Stock-based compensation requirements
- definition of stock-based compensation related to option and shares
- options available to account for stock-based compensation
- indicators need to calculate using a Black-Scholes model
- options to calculate volatility
- calculation of the fair value of options granted
- recognition of the fair value over the term using different vesting options
- determination of forfeitures
- required disclosures
- comprehensive example to demonstrate the above with emphasis on the issue of basic stock options that are most commonly seen
Course Content Created: November 2021
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Patricia Dahm, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 2
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
ASPE - Stock Based Compensation (3870) (On-Demand - CPA PRO)
- 2
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Overview
This seminar focuses on the areas of financial reporting of stock-based compensation that are widely experienced in private enterprises.
Access expires 180 days from purchase date |
Course Description
Applicable for
Most accounting and tax professionals will acquire substantial gains from this seminar, especially:
- practitioners seeking a robust and complete review of the accounting for stock-based compensation under ASPE
- accounting and tax professionals working or involved with private enterprises
Learning Objectives
Content
- overview of the requirements of the Stock-based compensation requirements
- definition of stock-based compensation related to option and shares
- options available to account for stock-based compensation
- indicators need to calculate using a Black-Scholes model
- options to calculate volatility
- calculation of the fair value of options granted
- recognition of the fair value over the term using different vesting options
- determination of forfeitures
- required disclosures
- comprehensive example to demonstrate the above with emphasis on the issue of basic stock options that are most commonly seen
Course Content Created: November 2021
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Patricia Dahm, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.