Stock-based compensation

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Accounting guide , PwC US

We’ve updated our Stock-based compensation guide for new accounting guidance relating to employee and nonemployee share-based payments and other updates.

This guide was fully updated in November 2018.

Our updated Stock-based compensation guide explains the fundamental principles of accounting for all types of stock-based compensation including the measurement date, vesting conditions, expense attribution and classification (i.e., liability or equity). We also discuss the accounting required when awards are modified. This guide also discusses the unique accounting for nonpublic companies, awards to nonemployees, employee stock purchase plans, as well as valuation considerations.

Further, this guide provides our perspectives on the impact of the accounting guidance on stock-based compensation plan design.

Downloading the guide onto an iPad

  1. Click on the button below to open the document:
    Stock-based compensation
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the “Copy to iBooks” option.
  4. The guide will then be saved to your iBooks app for future access.

Accounting for stock compensation: 5 things you need to know

Need a refresher on accounting for stock comp awards? Here are 5 things you need to know.

Contact us

Pat Durbin

Partner, National Professional Services Group, PwC US

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