Research and Markets: Accounting for Compensation Arrangements Provides Guidance on Changing Existing Compensation Package

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DUBLIN--(BUSINESS WIRE)-- Research and Markets(http://www.researchandmarkets.com/research/20417e/accounting_for_com) has announced the addition of the "Accounting for Compensation Arrangements" report to their offering.

Accounting for Compensation Arrangements discusses the ever-changing financial reporting implications of stock-based and other compensation arrangements for executives a nd employees. It covers employee stock ownership plans (ESOPs) and share awards to non-employees for goods and services. This publication is unique in addressing all of the accounting issues for complementary and supplementary benefits, bonuses, and incentives for employees.

This publication explains the principles of the requirements under the FASB's Accounting Standards CodificationTM Topic 718, Compensation-Stock Compensation, and Topic 505, Equity. It describes their application, in both private and public companies, to specific arrangements such as cash-deferred compensation arrangements, phantom stock options, ESOPs, and junior stock plans. It provides guidance on the implications of business combinations and reorganizations and private companies going public. It also discusses the tax implications for the various plans, as well as implementation and disclosure rules.

In today's economic climate, companies may encounter unfamiliar situations caused by layoffs or reduced values in their stock-based compensation packages. This publication provides guidance not only on structuring new plans, but also on changing existing compensation packages and providing benefits to employees after termination.

Key Topics Covered:

Preface Preface
Recent Developments Developments
Chapter 1 The Context and Basic Concepts of Share-Based Compensation Plans
Chapter 2 Introduction to Specific Plan Types and Features
Chapter 3 Classification of an Award as Equity or a Liability
Chapter 4 Special Rules for Nonpublic Companies
Chapter 5 Fundamentals of Accounting for Different Types of Awards
Chapter 6 Accounting for Common Plan Features
Chapter 7 Methods to Calculate the Fair Value of Equity Share Options
Chapter 8 Recognition of Compensation Cost
Chapter 9 Award Modifications, Business Combinations and Equity Restructurings
Chapter 10 Understanding the Balance Sheet
Chapter 11 Income Taxation and Accounting for Income Tax Effects
Chapter 12 Disclosures
Chapter 13 Plans Involving Subsidiaries and Equity Method Investment
Chapter 14 Stock-Based Compensation Awards to Nonemployees
Chapter 15 Earnings per Share
Chapter 16 Employee Stock Ownership Plans
Chapter 17 Cash Compensation, Other Employment Benefits and Severance Payments
Chapter 18 Topic 718 Examples
List of Appendixes

Reviews:

"We received your publication, 'Accounting for Compensation Arrangements'As soon as we broke the shrink-wrap we decided to keep it. As a medium sized accounting firm with several publicly held clients it saved us untold time and dollars in research. It has not only helped in accounting for stock based compensation transactions, but has aided us in advising clients setting up such plans.

This publication has given us more prestige among our clients and other accounting firms that consult with us. We would recommend this publication to any publicly held company or its accounting firm. "

John A. Demetrius, CPA Demetrius & Company L.L.C, New Jersey

For more information visit http://www.researchandmarkets.com/research/20417e/accounting_for_com