Financial reporting for ESOPs can be difficult to understand and is often misinterpreted. This program is designed to provide an overview of the fundamentals of ESOP accounting and its financial reporting requirements. In addition, attendees can expect to walk away with an understanding of the unique complexities of ESOP accounting and how to best handle them on an annual basis. During this program, we will discuss the accounting and financial reporting aspects of (1) ESOP share release, (2) warrants, (3) stock appreciation rights (SARs), and (4) How to identify these items on the financial statements. NCEO Resource: Accounting for Leveraged ESOP Transactions
Learning Objectives:
Pinpoint the key differences between ESOP financial reporting and traditional financial reporting
Understand how to record unique ESOP transactions on an annual basis
Identify and normalize ESOP transactions from a company's financial statements
