- Financial statements and appendices - Balance sheet, income statement, cash flow statement, statement of changes in equity, ICOs, appendices
- Business valuation - Share value - Mastering company valuation and earn-out methods M&A transaction pricing Principles of share valuation (dividends, PER, payout ratio) Mastering equity engineering
- IFRS - International Financial Reporting Standards (IFRS)
Specialization
Target audience
- Consolideurs
- Experts comptables, Commissaires aux comptes
- Membres du département des Ressources Humaines
- Responsables financiers, consolidation et comptables
1 day
Prerequisites
It is necessary to understand the fundamentals of accounting for equity-based payments or to have completed the “Accounting for Equity-Based Payments – Level 1” training course [FHCSTO].
Objectives
◗ Identify the impact on net income and shareholders’ equity of a company-sponsored equity-based compensation plan (stock options, bonus shares, employee stock purchase plans, long-term incentives, etc.).
◗ Apply the measurement and recognition principles of IFRS 2 to the plans currently in effect at the company.
◗ Identify the differences between French accounting standards and IFRS.
◗ Assess the impact of a plan on diluted earnings per share.
Training program
◗ Reminders: typology of share-based plans and related accounting treatments
– Distinction between cash-settled and equity-settled plans and their impact on accounting treatment
– Key dates in a stock-based compensation plan (grant date, vesting period, exercise date, etc.)
– Principles of initial and subsequent measurement and the main challenges encountered
✔ UNDERSTANDING | Examples with figures
◗ Analyze acquisition conditions (vesting)
– Service conditions and performance conditions
– Distinction between market-based and non-market-based conditions
– Impact of different types of conditions on the valuation and accounting treatment of the plan
✔ PRACTICE | Case study: Accounting for a plan with conditions
✔ PRACTICE | Quiz: Vesting or non-vesting conditions?
◗ Handling special cases
– Share-based payments to beneficiaries other than employees
– Cancellation or buyback of plans
– Choice of settlement method by the beneficiary or the issuer
– Plans vested in installments
– Payment net of withholding tax
– Transfer of parent company securities
✔ APPLY | Case studies: buyback of outstanding options; plans settled in cash or stock at the beneficiary’s discretion
◗ Measuring the impact on diluted earnings per share
– Calculating the dilutive effect of plans on the number of shares outstanding
✔ APPLY | Practical example: Calculating basic and diluted earnings per share
◗ International comparison
– Differences from French standards
✔ APPLY | Case Study: Allocation of Shares in French Accounting
◗ Provide information in appendix
✔ UNDERSTANDING | Benchmark of listed company publications
Why choose this course?
This training course offers a practical and comprehensive overview of the accounting treatment of stock option plans and free shares. It equips participants with the skills to analyze any type of equity-based compensation program and overcome implementation challenges. It also helps participants compare IFRS accounting treatment with that required under French accounting standards.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: a mix of theoretical concepts and examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
1 295 € EXCL. TAX
Testimonials
Accounting training
Jonathan C.
Company
Training