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NASPP Essentials

Accounting for Equity Compensation in the United States
Dec 31,2019

Written for readers without an accounting background, this article provides a summary of the treatment of stock compensation under US GAAP. Also includes highlights of differences between the US GAAP and IFRS with respect to stock compensation.

FASB Clarifies Equity Award Treatment When Performance Exceeds Service Period
Apr 08,2014

This memo compares the US GAAP and IASB treatment of awards that are no longer subject to service-based vesting conditions but remain subject to a performance condition.

IASB Clarifies Accounting for Equity Awards with Performance Vesting Conditions
Mar 21,2014

A recently approved amendment to IFRS 2 clarifies how different vesting conditions affect employers’ accounting for equity awards.

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IASB and Share Withholding
Dec 09,2014
Barbara Baksa

IASB and Share Withholding

Just Wondering...
Nov 26,2013
Barbara Baksa

Just Wondering...

SEC Addresses IFRS Adoption Concerns
Mar 02,2010
Rachel Murillo

SEC Addresses IFRS Adoption Concerns

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


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