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.
© 2016 - 2018 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.