O'Reilly logo

The Definitive Guide to HR Management Tools (Collection) by Steven Director, Bashker D. Biswas, Ben Waber, James C. Sesil, John Boudreau, Wayne Cascio, Jane Shannon, Alison Davis

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

5. Share-Based Compensation Plans

Aims and objectives of this chapter

• Explain all accounting and finance issues in share-based compensation

• Explain stock award plans

• Discuss the evolution of SFAS 123(R)

• Explain the accounting for restricted stock awards

• Discuss stock option expensing

• Discuss the debate on stock option expensing

• Explain the accounting for stock options

• Discuss stock plans with contingencies

• Explain tax implications of stock plans

• Discuss the APIC pool and deferred tax assets as they relate to stock option plans

• Explain the international tax implications of share-based employee compensation plans

• Discuss the differences between IFRS and GAAP in employee stock option accounting

• Discuss stock purchase plans ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required