A must for CPAs whose business clients or employers have or are considering option plans, addressing in detail SFAS No.123(R), Share-Based Payment. This course explains how to estimate the value of options based upon fair value at the grant date addressing both public and non-public companies with examples and worksheets. Review SEC guidance on equity-related disclosures including SAB 107, insider trading considerations and tax-related issues. Benchmarks from research and recent filing are provided.