This session is designed to introduce stock plan administrators to the key principles of share-based compensation accounting, equipping them with the foundational knowledge necessary to support financial reporting teams and ensure compliance with IFRS 2 and ASC 718.

While deep accounting expertise isn't required, understanding the intersection between stock plan administration and financial reporting will enable smoother collaboration and more efficient processes.

KEY LEARNING POINTS:

• Learn how stock plan data feeds into financial reporting and why its accuracy is essential for compliance with accounting standards.
• Gain insight into grant date fair value, valuation models, amortization methods (graded vs. straight-line), and how they impact financial statements.
• Explore how performance awards, forfeiture rates, and termination processing affect both stock plan administration and financial reporting, and understand the differences between IFRS 2 and ASC 718.