A summary of significant changes to the edition completed in March and the edition completed in July is located in Appendix C of the guide. The application of the guidance contained in ASC , Compensation—Stock Compensation , continues to be a complex undertaking. The second edition of our stock-based compensation guide explains those and many other issues. This guide also addresses certain issues that are uppermost on the minds of individuals who are responsible for administering stock-based compensation plans.

For example, many companies are deciding to move away from service-based stock options and employee stock purchase plans in favor of awards that align compensation with company performance. This has been accomplished through both the granting of new awards and the modification of existing awards—both of which can have significant accounting ramifications. In assessing alternative plan designs, a company will want to address the related tax consequences for both itself and its employees.

The guide explains the considerations necessary to determine if a proposed plan meets the criteria for tax deductibility and whether employees may elect to be taxed on the grant date rather than the vesting date, among others. This guide will help companies understand the accounting rules that apply to their current stock-based compensation plans.

Given the desire of many companies to better align compensation with the performance and goals of the company and its shareholders, there are sure to be developments in the area of stock-based compensation for years to come.

Share based comp have you scratching your head? Listen to this overview of the accounting model to get grounded in the basics.

In this webcast, specialists from PwC's national office and accounting advisory practice lead an informative discussion on current issues in the design of and accounting for stock compensation arrangements. Watch the replay or par Pat Durbin US Standard Setting Leader, National Professional Services Group Email. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network.

PwC Sees Stock-option Impact from IFRS Shift -

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Stock-based compensation Accounting guide. The many nuances of ASC impact not only the accounting for employee stock-based compensation, but also the related corporate income tax accounting, the calculation of earnings per share, and the presentation of the cash flow statement.

Download the guide Stock-based compensation. Downloading the guide onto an iPad. Click on the button below to open document: Click on this button. The guide will then be saved to your iBooks app for future access. Sign up for our weekly news and alerts. Related content Episode Taking stock of stock compensation In this webcast, specialists from PwC's national office and accounting advisory practice lead an informative discussion on current issues in the design of and accounting for stock compensation arrangements.

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