Accounting for Stock Compensation

Accounting for Stock Compensation is a comprehensive treatment of the financial reporting, accounting, and taxation of stock compensation. Stock compensation covered by this product includes all forms of share-based payments to employees for services, and to nonemployees for either goods or services.

This product provides extensive coverage of the fair-value-based method as it relates to restricted and unrestricted stock, qualified and nonqualified stock options, stock appreciation rights, employee stock ownership plans (ESOPs), and employee share purchase plans (ESPPs).

A recent update of Accounting for Stock Compensation has added the following new Sections:

• Disclosures of Ownership Changes on SEC Form 4
• Income Tax Withholding in Connection with Code Section 83(b)
• PCAOB Guidance to Auditors on Option Backdating
• PCAOB Guidance to Auditors on Fair Value of Options

In addition, we have revised the following Sections:

• Golden Parachute Payments
• Measure of Compensation on the Receipt of Employer Stock
• Making the Section 83(b) Election
• Constructive Dispositions

The focus throughout the content is on practical information, illustrations, and observations on the tangible impact of the rules for accounting for stock compensation.