The Stock-based compensation guide is a comprehensive resource for entities accounting for stock-based compensation.
This guide was fully updated in September 2020.
PwC’s accounting and financial reporting guide, Stock-based compensation, discusses the principles in accounting for stock compensation and includes illustrative examples in areas that include the following:
Measurement date, vesting conditions, expense attribution, and classification (i.e., liability or equity)
Modifications to awards
Accounting by nonpublic companies, awards to nonemployees, employee stock purchase plans, and employee stock ownership plans
The measurement and classification of share-based payment awards issued to a customer
Need a refresher on the accounting for stock compensation awards and award modifications? Hear PwC discuss the guidance for common modification events.