Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This two-hour course focuses on the areas of financial reporting of stock-based compensation that are widely experienced in private enterprises.
This two-hour course provides you with a solid understanding of the determination and calculation of stock-based compensation based on widely experienced stock compensation situations in private enterprises. The course starts with a discussion on how to determine and account for stock-based compensation based on illustrative examples and a comprehensive exercise. The requirements of the standards are presented through discussion, exercises that introduce complexities and a comprehensive exercise to illustrate the concepts discussed.
Topics Include:
- 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 option that are most commonly seen.
NOTE: No updates or changes were made to the 2025 version of this course. If you completed the course in 2024, please be advised the 2025 course material has not changed. If you have any questions, please contact pdevents@cpaontario.ca.
Other Available Sessions
- Session for December 15 available here.
Key Takeaways
By the end of this course, you will be able to:
- Better understand the ASPE standards for accounting for stock-based compensation in order comply with the specific standards.
Who Will Benefit
Most accounting and tax professionals will acquire substantial gains from this course, 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.
Prerequisite(s)
Participants should be familiar with the CPA Handbook – Accounting Part II, Section 3870 Stock-based Compensation.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Rosanna Lamanna, CPA, CA, has 20 years experience providing accounting, audit, tax and business advisory services. In addition to assisting Canadian and international companies, in a variety of sectors, with their financial reporting and tax compliance needs, she offers strategic advice and helps companies identify business process improvements. Rosanna has extensive experience in working with privately held businesses, including family-owned businesses, and understands the various issues that confront owners and family members in today’s dynamic business environment. She also has considerable experience in working with entrepreneurs and early stage companies, as well as, those scaling for growth. Rosanna has been featured in several business publications and has been interviewed for her perspective on industry issues by various media outlets.