Accounting for Equity Compensation 14th Edition - Couverture souple

Barbara A. Baksa

Couverture souple

ISBN 10 : 193822048X ISBN 13 : 9781938220487

Editeur : National Center for Employee Ownership, 2017

Synopsis

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 17th edition has been updated for 2021, with a newly revised and expanded chapter on accounting for modifications of equity awards and discussion of awards in which vesting is contingent on an IPO.

Détails de l'édition

• Éditeur: National Center for Employee Ownership
• Date d'édition: 2017
• Langue: anglais
• ISBN 10: 193822048X
• ISBN 13: 9781938220487
• Reliure: Paperback
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible