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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.

Journal Entries for Stock Compensation
May 02,2018

There are numerous journal entries that are recorded in a company’s accounting records throughout the life of an equity compensation award to reflect the impact of that award on the company’s financials. This article illustrates the entries used to record some of the most common stock plan transactions.

Latest Developments

Accounting for Lost Deductions on Executive Compensation Above $1 Million
Mar 21,2018

This article explains how companies can elect to account for compensation that is not deductible under Section 162(m) and covers the processes needed to properly recognize DTAs for nondeductible stock awards.

Corporate earnings guidance impacted by new stock compensation rules
Mar 30,2017

In 2016, the FASB issued Accounting Standard Update (‘ASU’) 2016-09, Improvements to Employee Share-Based Payment Accounting, which makes a number of changes meant to simplify and improve accounting for share-based payments. One of the most significant changes relates to accounting for tax deductions associated with stock compensation, and will now result in all tax benefits being reflected in corporate earnings. This article examines what companies will need to consider in applying these changes.

FASB Issues Final Update to ASC 718
Apr 07,2016

On March 30, 2016, the FASB issued Accounting Standards Update 2016-09, which finalizes the FASB's updates to simplify the operation of ASC 718, including changes to the accounting treatment of the tax effects of stock compensation, forfeitures, and share withholding.

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Articles

FASB Simplifies the Accounting for Share-Based Payments
Mar 31,2016

Deloitte's summary of and observations on ASU 2016-09, including an example of the journal entries for the new tax accounting.

FASB Guidance: Grant Date, Tax Accounting, and Market Valuations
Sep 01,2005

The FASB proposed new Staff Positions on determining the grant date of a share-based payment and on a simplified transition method for computing the available excess tax benefits in additional paid-in capital at the time Statement 123R is adopted, 1 and the SEC’s economists reported their analysis of using market instruments to value employee stock options.2 This edition of Defining Issues summarizes the new guidance.

SEC Offers Relief on Tax Expense Adjustments
Jan 17,2018
Barbara Baksa

The SEC issues SAB 118 to provide guidance on reporting any adjustments to tax expense that are a result of the Tax Cuts and Jobs Act.

An Expensive Tax Cut
May 02,2017
Barbara Baksa

An Expensive Tax Cut

Run Your Own Numbers
Apr 28,2016
Barbara Baksa

Run Your Own Numbers

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Webcasts

Financial Reporting & Accounting Playbook
Jan 18,2018

Winning Plays from the Pros

The Rules Are In! ASC 718 Simplified...Sort Of?
Jan 24,2017

How will ASU 2016-09 change your equity accounting?

ASC 718 in Motion: The FASB's Amendments
May 10,2016

Did the "simplification initiative" ultimately simplify?

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About Us

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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