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Accounting for Equity Compensation, 21st Ed

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Description

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 21st edition has been updated for 2025, including a newly added discussion of how employee stock purchase plans affect earnings per share.

Product Specifications

Format: paperback
ASIN: 1954990499
Category: Books > Subjects > Business, Finance & Law > Accounting > Financial
Domain: Amazon UK
Release Date: 24 February 2025
Listed Since: 25 February 2025

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Accounting for Equity Compensation, 21st Ed

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