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Accounting for Stock Compensation

Accounting for Stock Compensation

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  • Brand:
    WGL

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Product Code:
WSHBP
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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.


DESCRIPTION

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.

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