5. Share-Based Compensation Plans

Aims and objectives of this chapter

• Explain all accounting and finance issues in share-based compensation

• Explain stock award plans

• Discuss the evolution of SFAS 123(R)

• Explain the accounting for restricted stock awards

• Discuss stock option expensing

• Discuss the debate on stock option expensing

• Explain the accounting for stock options

• Discuss stock plans with contingencies

• Explain tax implications of stock plans

• Discuss the APIC pool and deferred tax assets as they relate to stock option plans

• Explain the international tax implications of share-based employee compensation plans

• Discuss the differences between IFRS and GAAP in employee stock option accounting

• Discuss stock purchase plans ...

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