Stock-based compensation

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Accounting guide , PwC US

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

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.

A refresher on stock compensation

Need a refresher on the accounting for stock compensation awards and award modifications? Hear PwC discuss the guidance for common modification events. 

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Pat Durbin

Pat Durbin

Partner, National Professional Services Group, PwC US

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