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Accounting for Stock-Based Compensation#3648

This course has been archived and cannot be purchased.

Credit
Amount
CPA
2

Course Description

Course publication/revision date: This course was updated on 9/4/2015.

The Accounting for Stock-Based Compensation course describes the treatment of equity-based compensation that is paid to employees and outsiders. The valuation and expense recognition for these stock awards is discussed, along with the related concepts of employee stock ownership plans and employee share purchase plans. In addition, the views of the Securities and Exchange Commission in regard to this topic are summarized.