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Employee Benefits Design and Compensation (Collection)
book

Employee Benefits Design and Compensation (Collection)

by Biswas
May 2014
Intermediate to advanced content levelIntermediate to advanced
785 pages
17h 13m
English
Pearson
Content preview from Employee Benefits Design and Compensation (Collection)

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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Publisher Resources

ISBN: 9780133764710