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:
In addition, we have revised the following Sections:
The focus throughout the content is on practical information, illustrations, and observations on the tangible impact of the rules for accounting for stock compensation.