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This session will address some of the accounting challenges for various complex compensation arrangements seen at private companies, including profits interests.
Learning objectives:
• Explain the factors in evaluating whether profits interests are within the scope of ASC 718 or ASC 710
• Apply ASC 718 to classify certain profits interests as equity or liabilities
• Describe some of the other challenges in accounting for compensation arrangements entered into by private companies
Speaker(s):
Scott
Ehrlich,
CPA (State of Pennsylvania),
President,
Mind the GAAP, LLC
