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NASPP Essentials

NASPP Essential

Accounting for Equity Compensation in the United States
More Details Sep 30,2017
  
 

Articles

Article

FASB Clarifies Equity Award Treatment When Performance Exceeds S...
More Details Apr 08,2014

Article

Equity Compensation and Employee Mobility
More Details Oct 01,2011

Article

Expense Recognition for Performance and Market Awards
More Details Feb 01,2011

Article

Implications of Modifying Underwater Share Options
More Details Apr 01,2009

Article

Technical Roadmap to Expense Allocation
More Details Jan 01,2008

Article

GRIST Report: Section 162(m) 'Negative Discretion' May Require V...
More Details Nov 29,2006

Article

Practice Pointers - Expected Exercise Behavior
View Dec 01,2005

Article

Determining FAS 123R Expense: Straight-Line vs. Accelerated Attr...
More Details Jul 14,2005

Article

FAS 123(R) Requires Acceleration of Equity Compensation Cost for...
More Details Mar 15,2005

Regulations & Statutes

Regulations & Statutes

SEC Staff Guidance on Accounting for Share-Based Payment
More Details Apr 30,2005

Surveys & Studies

Surveys & Studies

NASPP Quick Survey: Estimating, Applying and Reconciling Forfeit...
More Details Jun 30,2010

Recent Q&A Discussions

Question

Accounting for Auto-Enrollment in ESPP

Podcast

Aug 08,2016

#41: Balancing Compensation Expense with Perceived Value

You're taking the expense; what value are parti...

Aug 08,2016

Webcasts

Jul 25,2012

Capped Stock Awards: The Next Generation?

Learn about the newest trend in stock compensat...

Jul 25,2012

Jun 29,2010

Ask the Experts: Estimating, Applying and Reconciling Forfeiture Rates

Get practical guidance on how to properly accou...

Jun 29,2010

NASPP Blog

NASPP Blog

Performance Award Accounting Follow-up

 Apr 29,2014Barbara Baksa

For today's blog entry, I have a couple of follow-up tidbits related to the recent EITF decision on accounting for awards with performance periods that are longer than the time-based service per...Read More

NASPP Blog

Performance Award Accounting

 Apr 15,2014Barbara Baksa

The FASB recently ratified an EITF decision and approved issuance of an Accounting Standards Update on "Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance ...Read More

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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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