Course Information

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FASB 123R: Applications
Author: Steven C. Fustolo, CPA

Description:

FASB 123R: Applications reviews the many applications used to account for share options with both cliff and graded vesting schedules in compliance with FAS No. 123R. These applications include examples for both public and nonpublic entities and for the issuance of both stock and stock options.

In addition, the course provides minimum disclosure requirements under FAS No. 123R, the effective dates for the transition for both public and nonpublic entities and the transition rules.

Topics reviewed include:

  • Accounting applications
  • Minimum disclosure requirements
  • Earnings per share issues
  • Statement of cash flow changes
  • Transition rules for liabilities and for certain nonpublic entities
  • Impact of expensing stock options
  • Legal considerations

Course Details:
Price:  $48.00
Field of Study:  Accounting
Prerequisites:  Successful completion of FASB 123R: Features, or equivalent knowledge
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  03/30/06
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Library:
Learning Center Core
Wealth Management

Technical Requirements:
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Credit Available For: Units
CPE 4.0 CPE
QAS 4.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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