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
“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.”
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
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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 |