Frequency of Updates:Annually
Accounting for Stock Compensation provides a comprehensive treatment of the financial reporting, accounting, and taxation of stock compensation.
Stock compensation covered by this book includes all forms of share-based payments to employees for services, and to nonemployees for either goods or services. Share-based payments are payments made in the form of (1) the entity's equity instruments, including equity shares and share options; or (2) a liability payable to the supplier, where the liability is either based, at least in part, on the entity's equity instruments, or can be settled by issuance of the entity's shares.
Highlights of the 2010 edition of Accounting for Stock Compensation include:
- New discussion of stock compensation for nonemployees, employee stock ownership plans, and stock purchase plans
- New compliance checklists
- New discussion of disclosures
- New discussion of income tax accounting
- Expanded discussion of Section 409A as it relates to stock compensation, and taxation of employee stock ownership plans and employee stock purchase plans
- the book organizes the rules for stock compensation according to the organization in the FASB Accounting Standards Codification