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CPA staff accountants building a review-ready ASC 718 stock compensation accounting file from award scope and grant date through classification, valuation, vesting conditions, modifications, tax, EPS, cash flow, and disclosure
01 Sep

Stock Compensation Accounting Training for Accountants: Build ASC 718 Competence From Grant to Financial Statement

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 1, 2026  |  34-minute read TL;DR — The Short Answer Stock compensation accounting training should teach staff to follow each award from legal terms to financial statement impact—not treat ASC 718 as “fair value ÷ vesting

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