Registration for Fall 2026 programs and courses is now open. Learn more about the academic programs we are delivering in Fall 2026. If you have any questions about part-time studies, please contact us.
The requirements of stock-based compensation accounting as described in IFRS-2 and ASC-718 are particularly complex for share based payments because accountants are not used to underlying accounting concepts. To address this challenge, this course goes beyond a mere description of the technical requirements; it explains the underlying concepts and their rationale via practical hands-on examples. These examples help the participants grasp complex issues including but not limited to expected volatility, grant valuations, expected terms, performance conditions imposed on awards, forfeiture rates, grant modifications, mark-to-market adjustments, EPS and disclosures.
Course topics include:
A basic knowledge of accounting principles and corporate finance is highly recommended as a prerequisite for this course.
For more information, please contact:
Danai Blake Program Assistant danai.blake@senecapolytechnic.ca 437.312.1354
If you have questions about Seneca's campuses, financial aid or student supports, connect with one of our student recruiters for more information or to book a campus tour.
Student Recruitment
student.recruitment@senecapolytechnic.ca
416.764.0555
If you have any other questions about registration for part-time programs and courses, contact The Service Hub by email, live chat, WhatsApp, SMS or through The ServiceHub portal.
Ancillary fees will be added at checkout and will vary based on the number of courses selected. For details on how the fees are calculated, please refer to ancillary fees for part-time studies.