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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

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.

FASB Issues Accounting Standards Update on Employee Share-Based Payment Accounting Improvements
Apr 06,2016

This article summarizes how ASU 2016-09 amends ASC 718, including changes to tax accounting procedures, application of estimated forfeiture rates, and the treatment of share withholding.

FASB Simplifies Accounting for Share-based Payments
Apr 01,2016

This article provides a handy table that compares the guidance in ASU 2016-09 to prior US GAAP and includes KPMG's observations on the new guidance.

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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.

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Jettisoning Estimated Forfeiture Rates
Mar 23,2017
Barbara Baksa

Jettisoning Estimated Forfeiture Rates

Update to ASC 718: Survey Says
May 17,2016
Barbara Baksa

Update to ASC 718: Survey Says

Final Update to ASC 718
Apr 07,2016
Barbara Baksa

Final Update to ASC 718

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Financial Reporting & Accounting Playbook
Jan 18,2018

Winning Plays from the Pros

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

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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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