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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.

FASB Amends 123(R) for Contingent Cash Settlement of Stock Options
Feb 08,2006

On February 3, 2006, the FASB released its fourth FASB Staff Position (FSP) providing interpretive and implementation guidance on the provisions of FASB Statement 123(R).

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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 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.

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Performance Award Accounting Follow-up
Apr 29,2014
Barbara Baksa

Performance Award Accounting Follow-up

Performance Award Accounting
Apr 15,2014
Barbara Baksa

Performance Award Accounting


Complex Legal & Accounting Issues
Apr 15,2020

Understanding time consuming accounting and legal practices in equity compensation

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

Learn about the newest trend in stock compensation!

Ask the Experts: Estimating, Applying and Reconciling Forfeiture Rates
Jun 29,2010

Get practical guidance on how to properly account for award forfeitures in your financial statements!


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.

Recent Q&A Discussions

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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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