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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 New Accounting Standard for Stock Compensation
Dec 31,2004

On December 16, 2004, the FASB released its new accounting standard for stock-based compensation.  This standard supersedes APB Opinion No. 25, requiring companies to recognize an expense for all forms of stock-based compensation.   

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Articles

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.

The NASPP's Comment Letter
Aug 18,2015
Barbara Baksa

The NASPP's Comment Letter

It's Here! The FASB's Amendments to ASC 718
Jun 09,2015
Barbara Baksa

It's Here! The FASB's Amendments to ASC 718

FASB Update - Transitional Matters
Feb 10,2015
Barbara Baksa

FASB Update - Transitional Matters

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Webcasts

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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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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