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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