Accounting for Stock Compensation

Author: David E. Hardesty

This text is available in print and online editions. For purchase information go to Thomson Reuters

670 pages

Accounting for Stock Compensation provides a comprehensive treatment of the financial reporting, accounting, and taxation of stock compensation.

Stock compensation covered by this book includes all forms of share-based payments to employees for services, and to nonemployees for either goods or services. Share-based payments are payments made in the form of (1) the entity's equity instruments, including equity shares and share options; or (2) a liability payable to the supplier, where the liability is either based, at least in part, on the entity's equity instruments, or can be settled by issuance of the entity's shares.

 

Table of contents:

Chapter 10 - Overview of Stock Compensation

Chapter 100 - Principles of Accounting for Stock Compensation to Employees

Chapter 200 - Stock Compensation Classified as Equity

Chapter 300 - Stock Compensation Classified as Liabilities

Chapter 400 - Share-Based Payments to Nonemployees

Chapter 500 - Employee Stock Ownership Plans

Chapter 600 - Employee Share Purchase Plans

Chapter 700 - Income Tax Accounting

Chapter 800 - Disclosure Requirements

Chapter 900 - International Financial Reporting Standards

Chapter 1000 - Federal Income Taxation of Stock-Based Compensation

Chapter 1100 - Technical Explanation of Option Calculations

Chapter 1200 - Other Matters Relating to Stock Compensation

Chapter 1300 - Checklists

Chapter 1400 - FASB ASC Topic 718, Compensation - Stock Compensation

Chapter 1500 - Glossary

Index