Accounting for stock options intermediate

Course

Inhouse

Price on request

Description

  • Type

    Course

  • Methodology

    Inhouse

  • Class hours

    2h

This program covers the principles of expensing stock options, where recent and fundamental changes in financial reporting have attracted a large amount of controversy. This session leads participants through the logic of the expensing rule along with the implications of how it is applied in practice in financial statements. Suitable for: Anyone who is interested in the effects of stock option expensing on the reported numbers. Anyone who needs to look up stock option expense information in published financials.

About this course

Sound knowledge of the fundamentals of financial statement analysis

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Course programme

This program covers the principles of expensing stock options, where recent and fundamental changes in financial reporting have attracted a large amount of controversy. This session leads participants through the logic of the expensing rule along with the implications of how it is applied in practice in financial statements.
  • The logic of expensing stock options
  • Earnings and cash flow statement impact
  • Fair value estimation
  • Expensing the fair value
  • Post granting value changes
  • Does expensing double-count the cost?
  • US, IFRS comparison
  • Implications on multiples
  • Implications for DCF models
  • ROC and EP analysis implications

Accounting for stock options intermediate

Price on request