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Accounting for Stock-Based Compensation

By Steven M Bragg
Paperback
$12.95
By Steven M Bragg
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When a company issues some form of stock-based compensation to its employees, this triggers a number of rules regarding how to account for the transaction. This manual clarifies the situation for the accountant by describing the treatment of equity-based compensation. The valuation and expense recognition for these stock awards is discussed, along with the related concepts of employee stock ownership plans and employee share purchase plans. In addition, the views of the Securities and Excha...