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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.

Accounting Treatment of Stock-Settled SARs
Dec 12,2019

This article summarizes the accounting treatment applicable to stock-settled stock appreciation rights under ASC 718.

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.

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Latest Developments

FASB aligns Employee and Nonemployee Stock Compensation Guidance
Aug 15,2018

This article by PwC summarizes the guidance is ASU 2018-07, which expands the scope of ASC 718 to include awards issued to nonemployees.

FASB Expands Scope of ASC 718 to Cover Awards to Nonemployees
Jul 09,2018

On June 20, 2018, the FASB issued ASU 2018-07, which expands the scope of ASC 718 to cover awards issued to nonemployees. This article summarizes the major provisions of the ASU.

FASB Simplifies Accounting for Share-based Payment Arrangements w/ Nonemployees
Jun 21,2018

On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees.

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Accounting for Performance Awards
Sep 27,2019

As more and more companies grant performance equity, understanding the valuation and accounting impacts of these awards becomes more and more essential. This article will outline the key points to consider when accounting for performance equity awards.

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.

Do Some Clawback Policies Trigger Variable Stock Plan Accounting?
May 21,2014

Companies must be careful that their clawback policies do not subject their equity grants to variable accounting treatment. This memo from Towers Watson explains what the concern is.

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Accounting for Equity Issued to Customers
Mar 12,2019
Barbara Baksa

The FASB has proposed changes to the accounting treatment of equity-based arrangements issued to customers. Plus a super cute picture of squirrels.

Transitioning to ASU 2018-07
Jul 17,2018
Barbara Baksa

ASU 2018-07 expands the scope of ASC 718 to cover awards issued to nonemployees. This blog describes six things you need to know about transitioning to the new standard.

FASB Update on Awards to Nonemployees
Jul 10,2018
Barbara Baksa

In late June, the FASB issues ASU 2018-07, expanding the scope of ASC 718 to cover awards to nonemployees. Here are five things you need to know about it.

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Equity Values of a Different Flavor
May 22,2019

Considerations and alternative approaches for valuing awards

Financial Reporting & Accounting Playbook
Jan 18,2018

Winning Plays from the Pros

Money Talks: Cash Awards
May 17,2017

The Role of Cash in a Global Equity Award Program


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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