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Accounting for Compensation Arrangements
Specialty Technical Publishers, May 2012
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 issues for complementary and supplementary benefits, bonuses, and incentives for employees
- Identifies the tax implications for various plans, as well as implementation and disclosure rules
- Provides uncommon solutions to even the most complex issues
Topic Areas:
- Business combinations
- Cash compensation, other employment benefits, and severance payments
- Employee stock ownership plans
- Implementation and disclosure rules
- Performance incentive arrangements
- Special rules for private companies and companies going public
- Specific arrangements
- Taxation
Features
Time Saving Organization - Identifies topics via sequentially numbered paragraphs, providing commentary and interpretation for each
Informative Examples - Incorporates examples throughout the text to illustrate solutions to common problems
Supplementary Material - Provides additional valuable information in the appendices
*To purchase Hard Copy and CD-ROM Annual Subscription combined please click on enquire before buying *
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