Chapter 23
Stock-Based Compensation
A chapter on this topic in earlier editions of the Handbook was written by Peter T. Chingos, CPA of Mercer Human Resources Consulting, Walton T. Conn Jr., CPA, and John R. Deming, CPA, from KPMG Peat Marwick. The chapter has been rewritten for this edition by the editor.
23.1 History of Accounting for Stock-Based Compensation
(a) Stock Option Backdating Scandal
23.2 Accounting for Stock-Based Compensation
(a) Stock Option Accounting Using Fair Value
(d) Employee Stock Option Plans
(a) Black-Scholes Option Pricing Models
(b) Lattice/Binomial Option Pricing Models
(i) Computing the Option Price
(a) Awards to Nonemployees for Goods and Services
(b) Awards Classified as Liabilities
(c) Stock Appreciation Rights as Compensation
(e) Income Taxation of Stock Compensation Plans
(i) Diluted Earnings per Share
(g) Obtaining and Retaining Supporting Data
(a) Notes to the Financial Statements
23.6 Accounting Standards Codification
23.7 International Perspective
23.8 Sources and Suggested References
23.1 History of Accounting for Stock-Based Compensation
The nature and types of stock-based compensation plans and awards have changed constantly over the years. However, ...
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