- 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)
Mastering a complex environment
Target audience
- Consolideurs
- Experts comptables, Commissaires aux comptes
- Membres du département des Ressources Humaines
- Responsables financiers, consolidation et comptables
1 day
Prerequisites
You need to know the basics of stock option and bonus share accounting. It is recommended that you have taken the "Essentials in 3 hours - Stock option accounting - Level 1" training course [FHCSTO].
Essentials in 3 hours - Accounting for share-based payments - Level 1 [FHCSTO]
Acquire the fundamentals
Objectives
◗ Identify the impact on earnings and shareholders' equity of a compensation plan based on company shares (stock options, bonus shares, PEE, LTI, etc.).
◗ Applying IFRS2 measurement and recognition principles to the company's existing plans
◗ Distinguishing the differences between French standards and IFRS
◗ Assessing 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 the impact of classification
on accounting treatment
- Key dates in a share-based compensation plan (grant date, vesting period, exercise date, etc.)
vesting period, exercise date, etc.)
- Principles of initial and subsequent valuation of options granted and the main
difficulties encountered
✔ UNDERSTANDING | Illustration of the accounting treatment of a stock option plan
with service conditions
◗ Analyze acquisition conditions (vesting)
- Service conditions and performance conditions
- Distinction between market and non-market conditions
- Impact of different categories of conditions on the valuation and accounting
accounting treatment of the plan
✔ APPLY | Practical case: identifying vesting conditions and determining
impact on accounting
◗ Handling special cases
- Share-based payments to beneficiaries other than employees
- Cancellation or repurchase of options
- Choice of settlement method by beneficiary or issuer
- Fractional vesting
- Payment net of withholding tax
- Delivery of parent company shares
✔ APPLIQUER | Case study: repurchase of outstanding options, plan settled in cash
or in shares at the option of the beneficiary
◗ Measuring the impact on diluted earnings per share
- Method of calculating the dilutive effect of stock options and bonus shares
on the number of shares outstanding
✔ APPLIQUER | Case study: calculating basic and diluted earnings per share for
a stock option plan that has already been vetoed
◗ International comparison
- Convergence with US standards
- Differences with French standards
◗ Provide information in appendix
✔ UNDERSTANDING | Benchmark of listed company publications
Why choose this course?
This training course offers a practical and comprehensive overview of stock option and bonus share plans. It provides the means to analyze all types of share-based payment schemes and to overcome the difficulties involved in implementing them. It also enables you to put IFRS treatment into perspective with the treatment adopted under French GAAP.
Teaching and assessment methods
Before: self-assessment quiz
During the session: presentations and illustrations based on actual financial statements. Practical application through case studies and interactive quizzes to ensure knowledge acquisition.
Afterwards: documentation.
The trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
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Price
1,295€ EXCL. TAX
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Accounting training
Jonathan C.
Company
Training