Explore FASB’s proposed changes to ASC 718 and the potential effects on your stock plan processes.



In order to stay current with the ever-changing landscape of equity plan design, the Financial Accounting Standards Board (FASB) works diligently to update and improve the accounting standards outlined within ASC 718. As an equity compensation professional, it is critical that you stay abreast of these proposed changes in order to maintain compliant accounting for your company’s share-based compensation awards.

In this 60 minute recorded webinar, Barbara Baksa, executive director at The National Association of Stock Plan Professionals (NASPP), reviews the status of the FASB’s proposed changes to ASC 718 and explores the potential effects on your stock plan processes including:

  • The new requirements for accounting for excess tax benefits and shortfalls and the impact these changes will have on earnings, EPS, and effective tax rates
  • Expansion of the exemption from liability treatment for share withholding and key planning opportunities
  • The new alternative for accounting for forfeitures
  • Changes that impact private companies and what the FASB decided not to change about ASC 718
  • Transition provisions, next steps, and action items to prepare for the update

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Certent, Inc. is a leading provider of software and services for equity compensation and financial disclosure management and reporting. Founded in 2002, Certent serves more than 2,400 public, private, and pre-IPO companies with innovative stock plan management, regulatory compliance and reporting technology. With five global offices, Certent delivers confidence across mission-critical finance and HR processes.

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