Accounting for stock options intermediate
Course
Inhouse
Description
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Type
Course
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Methodology
Inhouse
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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
Reviews
Course programme
- 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