This course provides an overview of the accounting and reporting requirements with respect to stock-based compensation for an entity’s employees. This includes an overview of the history of the accounting requirements that have developed into the current-day Codification and the way in which stock compensation is classified, measured, and recorded in an entity’s financial statements. The course also addresses the effects of modifications as well as financial statement disclosure requirements. Upon completion of this course, you will be able to: Identify the grant date of a stock-based compensation arrangement; Determine the appropriate balance sheet classification of a stock-based compensation arrangement; Identify the primary recognition principles used to assess the fair value of a stock-based compensation arrangement; Differentiate between market, performance, and service conditions; Recognize the extensive disclosure requirements for stock-based compensation arrangements