Does tracking the APIC pool have your head swimming? The FASB recently issued ASU 2016-09 to simplify certain aspects of accounting for stock compensation. The changes focus on income tax accounting, award classification, estimating forfeitures, and cash flow presentation. The ASU also provides certain accounting alternatives to nonpublic entities. This BDO Knowledge program will provide a technical overview of the changes and the FASB's rational for adopting these changes, and discuss practical matters as a result of the guidance.
If you missed the live webcast, may access a CPE-worthy self-study course by clicking on the following link and entering as "BDO Clients & Invited Guest."
Click here to register
- Describe key recognition, measurement and transition provisions of ASU 2016-09, Improvements to Employee Share-Based Payment Accounting.
- Identify impact of the new standard on financial and tax accounting and contrast the new impact to current accounting.
- Explain practical implications from implementation of the new standard.
Continuing Professional Education credit is available for those who have registered for and participated for the entire webinar (including being logged in for the duration of the webinar and being responsive to all polling questions).
Delivery: If you missed the live webcast, you may access the self-study course.
Advanced Prep: None
Credits: 1.5 CPE credits in the field of Accounting
Program Level: Update
BDO USA, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org