This is the second course in our two-part series exploring the accounting for share-based payment awards in accordance with ASC 718 Stock Compensation. In this CPE-eligible, eLearning course (2.0 CPE), you learn about the key terms and dates in a common share-based payment award and discover the various types of vesting conditions included in these contracts, including the impact of each on the recognition of compensation expense for both liability- and equity-classified awards. You also learn how to properly account for modifications to share-based payment awards. With tons of examples and practical application considerations, you’ll be ready to apply your new skills in no time!