Accounting for Compensation Arrangements
The Accounting Research Manager Group

Accounting for Compensation Arrangements discusses the ever-changing financial reporting implications of stock-based and other compensation arrangements for executives and employees. It covers employee stock ownership plans (ESOPs) and share awards to non-employees for goods and services. This publication is unique in addressing all of the accounting issues for complementary and supplementary benefits, bonuses, and incentives for employees.

This publication explains the principles of FASB Statement No. 123 (Revised 2004), Share-Based Payment. It describes their application, in both private and public companies, to specific arrangements such as cash-deferred compensation arrangements, phantom stock options, ESOPs, and junior stock plans. It provides guidance on the implications of business combinations and reorganizations and private companies going public. It also discusses the tax implications for the various plans, as well as implementation and disclosure rules.

In today's economic climate, companies may encounter unfamiliar situations caused by layoffs or reduced values in their stock-based compensation packages. This publication provides guidance not only on structuring new plans, but also on changing existing compensation packages and providing benefits to employees after termination.

"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

---

To Purchase: Call 1-800-251-0381 or email orders@stpub.com