Accounting for Equity Compensation, 18th Ed

by Barbara A. Baksa

Accounting for equity compensation is one of the most challenging and complex areas of stock plan administration. Written in plain English for non-accountants, this book is a survival guide for understanding the impact of stock compensation on corporate financial statements. Authored by leading expert Barbara A. Baksa, the text provides an overview of the U.S. accounting principles that apply to stock plans, including how to compute and record award expense, dealing with modifications of awards, reconciling tax effects, and considerations for private companies. The final chapter provides a set of examples that apply the rules to various situations. In addition, the text includes key comparisons to International Financial Reporting Standards. The 18th edition has been updated for 2022, including discussions of the newly available practical expedient for stock valuation adopted pursuant to ASU 2021-07 and the SEC’s recent guidance on accounting for spring-loaded grants.

192 pages, Paperback

First published March 1, 2003