Improvement
Target audience
- Consolideurs
- Experts comptables, Commissaires aux comptes
- Membres du département des Ressources Humaines
- Responsables financiers, consolidation et comptables
0.5 day
Virtual Classroom
Online training - Payment accounting
Prerequisites
No prior knowledge is required
Objectives
◗ Identify the fundamental principles of accounting for equity-based compensation.
◗ Identify the main differences between IFRS and French accounting standards.
◗ Anticipate the impact of different types of plans on the financial statements.
Training program
◗ Introduction to Stock-Based Compensation Plans
– The different types of plans and their main characteristics
– Key dates for a stock-based plan (grant date, vesting period, exercise date, etc.)
✔ UNDERSTANDING | Practical examples of the different forms of stock-based compensation
◗ Accounting treatment under IFRS 2
– Distinction between cash-settled and equity-settled plans and their impact on accounting treatment
– Key principles of valuation and recognition
– Types of vesting conditions and their impact on valuation and recognition
– Main differences from treatment under French accounting standards
✔ APPLY | Practical examples: calculating the impacts on the income statement and balance sheet
Why choose this course?
Many companies encourage employee stock ownership. Some of these instruments are complex. This three-hour training course provides a solid introduction to handling stock options and other equity-based plans.
Teaching and assessment methods
Online training: three visual elements—a video of the facilitator, the presentation, and a virtual whiteboard; interactive quizzes; a maximum of 6 participants.
Before: self-assessment quiz.
During the session: presentation of the main principles, practical implications, examples drawn from recent financial statements. Practical case studies and interactive quizzes ensure that knowledge is acquired.
After: documentary contributions. The trainer is available at the end of the course to answer any questions relating to the training.
Price
740 € EXCL. TAX
Testimonials
Online training - Payment accounting
Online training - Payment accounting
Online training - Payment accounting
Jonathan C.
Company
Training