Excellent class. Very clear and organized presentation of material.

Denise Mastro
Director, Financial Reporting
Tital Corporation

Implementing SFAS 123R:
   The Share-Based Payment Standard

One day— 8 CPE Credits

Workshop Benefits:

• Understand the issues in computing option grant-date fair values

• Deal with the critical estimates and assumptions required in option pricing models

• Understand the attribution methods and their impact on expense measurement

• Highlights the voluminous required disclosures

• Explains in detail the deferred tax accounting for share-based payments

  • Tracking ongoing windfalls and shortfalls from option exercises

• Clarifies changes to the cash flow statement for tax issues related to share-based payments

• Covers the significant differences between liability versus equity awards

• Explores the calculations of earnings per share related complexities of share-based payments

• Latest developments/interpretations issued by the FASB and SEC staff

...and Much, Much More!

SCHEDULE

8:30 - 8:45 a.m.  Welcome and Introduction

8:45 - 9:15 a.m.  Project Scope and Objectives

9:15 - 10 a.m.  In-Depth Analysis -- Section 1

• Market, performance and service conditions

• Forfeitures

10:15 - Noon  In-Depth Analysis -- Section 2

• Measurement and valuation methods

• Option pricing models

• Developing key assumptions

• Expense attribution and service period

Noon - 1 p.m.  Luncheon

1 - 2:30 p.m.  In-Depth Analysis -- Section 3

• Employee stock purchase plans

• Liability based awards

• Modifications to existing awards

• Income tax effects and cash flows

2:45 - 4:30 p.m.  In-Depth Analysis -- Section 4

• Earnings per share

• Disclosure requirements

• Transition methods

• Non-public company provisions

• Staff Accounting Bulletin 107

4:30- 4:40 p.m.  Conclusion

Course Objective: To learn the requirements of and how to Implement the SFAS 123R-The Share-Based Payment Standard.
Prerequisites/Advance Preparation: None.
Experience level: Intermediate.

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