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.
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.
A recently approved amendment to IFRS 2 clarifies how different vesting conditions affect employers’ accounting for equity awards.
IASB and Share Withholding
SEC Addresses IFRS Adoption Concerns
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