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ASPE Stock-based Compensation and Other Stock-based Payments

  • Accountant
  • CPA (CA)
  • CFE
  • CGFM
  • CIA
  • CMA
  • IAP
  • QIAL

Published: September, 2022

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Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Overview

  • Stock-based compensation arrangements
    5 mins
  • Performance condition
    21 mins
  • Transactions with non-employees
    36 mins
  • Period and method of recognition
    44 mins
  • Measurement objective and date
    59 mins
  • Recognition of compensation cost
    69 mins

Course Description

ASPE came into effect in Canada in 2011.

It is a change from the previous Canadian GAAP and is in many ways similar to IFRS. However, where IFRS was intended to be used in Canada by public companies, ASPE was intended as an alternative for private enterprises in Canada. Many of the standards in ASPE provide options for companies that are meant to be simpler to implement and more relevant and adaptable to the size of the business.

This CPE webinar describes the concepts underlying the application of ASPE (Accounting Standards for Private Enterprises) in accounting for stock-based compensation and other stock-based payments in general-purpose financial statements for private enterprises and many of the required disclosures. Financial statements for private enterprises (ASPE) are designed to meet the common information needs of external users of financial information about a private entity.

This CPE course for Canadians describes what specific rules are used for including stock-based compensation and other stock-based payments in the financial statements. It is a resource that will help preparers of financial statements and accounting practitioners in exercising their professional judgment as to the recognition, measurement, and disclosure of stock-based compensation and other stock-based payments under ASPE.

The Speaker of this CPE webinar Michel Morley will outline an easy-to-understand step-by-step procedure for including stock-based compensation and other stock-based payments and examine the many factors that private companies need to carefully consider when implementing this aspect of ASPE.

Learning Objectives

  • To discuss basic concepts, scope, and applicability of ASPE of stock-based compensation and other stock-based payments. 
  • To plan the approach of stock-based compensation and other stock-based payments decision criteria.
  • To analyze the impacts of stock-based compensation and other stock-based payments questions you need to ask.
  • To inspect specific rules and provisions for ASPE of stock-based compensation and other stock-based payments disclosures.
  • To explain limited exceptions permitted in ASPE.
  • To analyze the disclosure and presentation requirements.

Recommended For

  • This CPD webinar is recommended for CPAs, Accounting, and auditing practitioners at all levels who want to understand ASPE Stock-based compensation and other stock-based payments.

Who Should Attend?

  • Accounting and audit managers/practitioners
  • Certified Management Accountant (CMA)
  • Certified Public Accountant (CPA)
  • Certified Valuation Analysts
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA in Business
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 0 General Credit of Accounting for Accountant/Bookkeeper/Tax Professionals
  • 0 CPD Credit of Accounting for Chartered Professional Accountant (CPA Canada)
  • 0 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
  • 2 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
  • 2 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
  • 0 CPE Credit of Accounting for Internal Audit Practitioner (IAP)
  • 0 CPE Credit of Accounting for Qualification in Internal Audit Leadership (QIAL)
  • 2 CPE Credit of Accounting for Certified Government Financial Manager (CGFM)

Additional details

  • Course Level :
    Basic
  • Credits :
    2
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

Presenter

About Presenter

Michel Morley

Founder, Mike Morley

Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

 “Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

Faq

FAQs content

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