October 2012
Intermediate to advanced
1321 pages
54h 22m
English
book
Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
Content preview from Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting PrinciplesBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
CHAPTER 26
COMPENSATION—STOCK COMPENSATION
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Accounting for Share-Based Payments
ASC 718: Detailed Explanation
Scope
Measurement of compensation cost from share-based payment arrangements with employees
Recognizing compensation
Modified awards
Accounting for Employee Stock Options under ASC 718
Option fair value calculations
Accounting for Stock Appreciation Rights and Tandem Plans
Background
Stock appreciation rights and similar instruments
Stock SARs
Tandem plans
Modifications of Awards of Equity Instruments
Accounting for Income Tax Effects of Share-Based Compensation
Other ASC 718 Matters
Share options with performance conditions and/or market conditions
Other modifications of share option awards
Other types of share-based compensation awards covered in ASC 718
Reload feature and reload option
Effect of employer payroll taxes
Payments in lieu of dividends on options
Disclosure requirements under ASC 718
Accounting for Stock Issued to ESOPs
PERSPECTIVE AND ISSUES
The Financial Accounting Standards Board (FASB) has concluded that the economic substance of stock-based compensation is to provide compensation, and that results in an expense that should logically be reported by the entity (using the fair value method of accounting); this view appears in Accounting Standards Codification (ASC) 718, Compensation—Stock Compensation, which imposes fair value accounting on almost all share-based payment plans.
ASC ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.