A must for CPAs whose business clients or employers have or are considering option plans. This course details SFAS No.123(R), Share-Based Payment and explains how to estimate the value of options based upon fair value at the grant date. Both public and nonpublic companies will be addressed 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 filings are provided.