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Accounting for Compensation Arrangements - Product Image

Accounting for Compensation Arrangements

  • Published: September 2014
  • Specialty Technical Publishers

Accounting for Compensation Arrangements explains requirements specified by the FASB's Accounting Standards CodificationTM Topic 718, Compensation - Stock Compensation, and Topic 505, Equity. In addition, it provides guidance on the implications of business combinations and reorganizations, as well as private companies going public. This publication has a reputation as the most respected compensation accounting resource available to CEOs, CFOs, VPs Finance, and controllers from private and public companies; CPA firms; law firms; and colleges and universities.

Benefits

- Describes the application of the FASB's Accounting Standards CodificationTM Topic 718 and Topic 505, in both private and public companies, to specific arrangements such as cash-deferred compensation arrangements, phantom stock options, ESOPs, and junior stock plans
- Discusses the ever-changing financial reporting implications of stock-based and other compensation arrangements for executives and employees
- Provides guidance not only on structuring new plans, but also on changing existing compensation packages and providing benefits to employees after termination
- Addresses all of the accounting READ MORE >

Preface Preface
Recent Developments Developments
Chapter 1 The Context and Basic Concepts of Share-Based Compensation Plans
Chapter 2 Introduction to Specific Plan Types and Features
Chapter 3 Classification of an Award as Equity or a Liability
Chapter 4 Special Rules for Nonpublic Companies
Chapter 5 Fundamentals of Accounting for Different Types of Awards
Chapter 6 Accounting for Common Plan Features
Chapter 7 Methods to Calculate the Fair Value of Equity Share Options
Chapter 8 Recognition of Compensation Cost
Chapter 9 Award Modifications, Business Combinations and Equity Restructurings
Chapter 10 Understanding the Balance Sheet
Chapter 11 Income Taxation and Accounting for Income Tax Effects
Chapter 12 Disclosures
Chapter 13 Plans Involving Subsidiaries and Equity Method Investment
Chapter 14 Stock-Based Compensation Awards to Nonemployees
Chapter 15 Earnings per Share
Chapter 16 Employee Stock Ownership Plans
Chapter 17 Cash Compensation, Other Employment Benefits and Severance Payments
Chapter 18 Topic 718 Examples

Appendix 1 [Not Used]
Appendix 2 Financial Statement Disclosures for Stock-Based Compensation Plans and Employee Stock Ownership Plans
Appendix 3 Illustrative Financial Statement Disclosure for Stock-Based Compensation Plans
Appendix 4 Disclosure of Information About Equity Compensation Plans — Item 201(d) of Regulation S-K
Appendix 5 Summary Compensation Table — Item 402 of Regulation S-K
Appendix 6 Index of Accounting Literature Affecting Compensation Arrangements
Appendix 7 September 19, 2006 Letter from Chief Accountant of SEC
Appendix 8 Letters from SEC Chief Accountant — Market Instruments to Estimate Stock Compensation Chart

"We received your publication, 'Accounting for Compensation Arrangements'�As soon as we broke the shrink-wrap we decided to keep it.
As a medium sized accounting firm with several publicly held clients it saved us untold time and dollars in research. It has not only helped in accounting for stock based compensation transactions, but has aided us in advising clients setting up such plans.

This publication has given us more prestige among our clients and other accounting firms that consult with us. We would recommend this publication to any publicly held company or its accounting firm. "

John A. Demetrius, CPA
Demetrius & Company L.L.C, New Jersey

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