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.
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.
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.
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.
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.
Deloitte's summary of and observations on ASU 2016-09, including an example of the journal entries for the new tax accounting.
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
Final Update to ASC 718
It's Here! FASB Issues Update to ASC 718
Winning Plays from the Pros
How will ASU 2016-09 change your equity accounting?
Did the "simplification initiative" ultimately simplify?
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