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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

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.

Changes in Accounting for Stock-Based Compensation–Some Good News & Bad News
Apr 01,2016

As part of its effort to reduce the cost and complexity of accounting for share-based payments (stock options, restricted stock, performance shares, etc.), the Financial Accounting Standards Board recently issued Accounting Standards Update (ASU) 2016-09. This article discusses some of the positive and negative outcomes of the new rules.

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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.

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.

Understanding the P&L Impact of the New Tax Accounting
Apr 21,2016
Barbara Baksa

Understanding the P&L Impact of the New Tax Accounting

Final Update to ASC 718
Apr 07,2016
Barbara Baksa

Final Update to ASC 718

It's Here! FASB Issues Update to ASC 718
Mar 30,2016
Barbara Baksa

It's Here! FASB Issues Update to ASC 718

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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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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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