Plan Sponsor ESOP Accounting: Advanced Topics
August 25, 2026
Online Only
Join us for an informative webinar exploring how warrants and management incentive plans are commonly used in employee stock ownership plan (ESOP) transactions. We’ll review the related accounting guidance to help attendees understand how to record warrants and other incentives in plan sponsor financial statements. In addition, we’ll cover other important accounting considerations in ESOP transactions, including push-down accounting and footnote disclosures.
Learning Objectives
Upon completion of this program, participants should be able to:
- Distinguish between debt and equity instruments.
- Discuss how to account for and disclose warrants and stock appreciation rights properly.
- Explain the applicability of push-down accounting for ESOP transactions.
Presenters
