Registration for Summer 2026 programs and courses is now open. Learn more about the academic programs we are delivering in Summer 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.