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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.

Latest Developments

EITF Issue 13-D Explained
Apr 01,2014

On March 13, 2014, in response to a persistent issue regarding the recognition of expense for performance awards, the Financial Accounting Standard Board's ("FASB") Emerging Issues Task Force ("EITF") determined that a performance target which can be achieved after an employee provides the requisite service, is a performance condition that affects the vesting of the awards (not a condition that can affect the grant date fair value of the awards). Therefore, compensation cost should be recognized if it is probable that the performance condition will be achieved. This EITF ruling narrows the scope of acceptable accounting practices, only allowing the use of the performance condition approach.

GRIST Report: 'Grant date' communication requirement for stock compensation
Aug 22,2005

This GRIST was revised to provide further explanation of the old APB 25 and FAS 123 "grant date" definition and the changes in FAS 123(R) in the Grant date definition and Existing practice and new interpretation sections 

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ESPP Valuation – 4 Missing Pieces
Jun 28,2019

Are you recognizing more expense than you need to for your ESPP? This article by Infinite Equity looks at additional factors to consider when valuing ESPPs.

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Optimizing Equity Awards in a Down Market
Oct 08,2020
Jennifer Namazi

Insights into creative accounting approaches companies can use to restore broken incentives and insulate against future market shockwaves.

Are You Overvaluing Your ESPP?
Sep 24,2019
Barbara Baksa

Four ways in which your ESPP might be less expensive than you think.

SEC Comments on Stock Compensation
Mar 25,2014
Barbara Baksa

SEC Comments on Stock Compensation

Sample Documents


Performance Awards: An Ever Changing Landscape
Apr 07,2016

Key trends in performance award design

Post-Vest Holding Periods
Mar 11,2015

Find out how this innovation in award design can be a win-win for your company and shareholders!

Capped Stock Awards: The Next Generation?
Jul 25,2012

Learn about the newest trend in stock compensation!

Surveys & Studies

Regulations & Statutes

SEC Staff Guidance on Accounting for Share-Based Payment
Apr 30,2005

The SEC staff confirmed the latitude in Statement 123R’s provisions on selecting models for valuing share options and clarified other positions on accounting and disclosure for share based-payment arrangements.1 New Staff Accounting Bulletin 107 permits registrants to choose from different valuation models to estimate the fair value of share options, assuming consistent application, and also provides guidance on developing assumptions used in valuing employee share options, on related MD&A disclosures, and on the interaction between Statement 123R and ASR 268 and other SEC literature.

SEC Staff Accounting Bulletin No. 107
Mar 01,2005

SEC guidance on implementation and valuation under SFAS No. 123(R)

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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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