October 2014
Intermediate to advanced
1512 pages
57h 40m
English
book
Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Content preview from Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
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,
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 41ASC 718 COMPENSATION—STOCK COMPENSATION
Accounting for Share-Based Payments
Accounting for Employee Stock Options under ASC 718
Accounting for Stock Appreciation Rights and Tandem Plans
Modifications of Awards of Equity Instruments
Accounting for Income Tax Effects of Share-Based Compensation
Accounting for Stock Issued to ESOPs
PERSPECTIVE AND ISSUES
Subtopics
ASC 718, Compensation-Stock Compensation, provides guidance on share-based payments to employees and contains six subtopics:
- ASC 718-10, Overall, contains the high-level objectives for the Topic
- ASC 718-20, Awards Classified as Equity, deals with share-based awards to employees classified as equity
- ASC 718-30, Awards Classified as Liabilities, deals with share-based awards to employees classified as liabilities
- ASC 718-40, Employee Stock Ownership Plans, contains the following subsections:
- General
- Leveraged employee stock ownership plans
- Nonleveraged employee stock ownership plans
- ASC 718-50, Employee Share Purchase Plans,
- ASC 718-60, Income Taxes, which addresses accounting for income taxes related to share-based payment arrangements.
Scope and Scope Exceptions
ASC 718 applies to all entities and to all share-based payment transactions where the entity acquires employee services by ...
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.