Accounting for stock options and free shares
  • Company Valuation - Share Value - Master company valuation and pricing methods, earn out. Price of a merger and acquisition transaction. Share valuation principles (dividends, PER, payout ratio). Equity & debt structuring.
  • Financial statements and notes - Know the balance sheet, the income statement, the cash flow statement, the statement of changes in shareholders' equity, the OIC, the notes.
  • IFRS standards - International Financial Reporting Standards

Target audience

- Accounting managers
- Bankers / Account Managers
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Consolidation managers
- Financial managers
- HR and actuaries

1 day

Prerequisites

This training does not require any particular prerequisite.

Objectives

– Understand the impacts of share-based compensation plans (stock options, free shares, company savings schemes, etc.)
– Be able to apply IFRS 2 and IFRIC 17
– Know the differences with French and US GAAP

Detailed content

> Reminders of the various share-based compensation plans and their accounting treatment under French accounting standards

> IFRS 2: principles and implementation

– Key dates for a stock option plan
– Measurement issues: models, their limitations and alternative solutions
– Required disclosure in the notes to the financil statements
– Treatment in private companies

> Cash-settled share-based plans

> Equity settled plans

> Free shares plans (AGA)

> Dealing with vesting conditions and entitlement dates

> Special cases: repurchases and cancellations, unreliable fair value, choice of settlement method

> Impact on the calculation of earnings per share: comparison between IFRS and US GAAP

Why should you attend?

Like US GAAP, IFRS have specific rules for share-based payments, which seem sometimes counter-intuitive.
This training provides a practical overview to account for such plans and allows you to understand how to overcome implementation difficulties. It also allows you to understand the requirements in French GAAP.

Training methods and assessment

Comparative presentation of three frameworks, technical developments, individual practical cases, examples from recent situations.
Assessment questionnaire.
A training certificate is delivered at the end of the session.

The trainer is available by e-mail to answer any follow-up questions participants may have.

Price

1 020 € Excl.VAT – 1 224 € Incl. VAT

Médias

Témoignages

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Jonathan C.
Entreprise
Formation