Accounting for share-based compensation / Vivek Mande, Ph.D., Betty Chavis, Ph.D., California State University, and Mark L. Zyla, CPA/ABV, CFA, ASA.

Arlington, VA : Tax Management, [2012]-

1 online resource.

Updated irregularly

Tax management portfolios ; 341-3rd.

"Tax Management Portfolio, Accounting for Share-Based Compensation, No. 341-3rd, provides a detailed analysis of the rules on share-based compensation contained in FASB Accounting Standards Codification ("ASC") Topic 718, (former Statement of Financial Accounting Standards 123(R), Share-Based Payment). ASC 718 requires companies to recognize the compensation cost of options under the fair-value method. ASC 718 eliminates the use of the intrinsic value method under which the compensation cost for an employee stock option was determined as the difference between the firm's stock price on the option's grant date and the option's exercise price. FAS 123(R), codified in ASC 718 became effective for all annual periods beginning after June 15, 2005 for public firms and December 15, 2005 for non-public and small business issuers."

Includes bibliographical references.

Description based on contents viewed on Septemer 10, 2020; title from portfolio description page.

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English

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