Note on Accounting for Stock-based Compensation Harvard Case Solution & Analysis

This section examines the appropriate accounting treatment of stock-based compensation in accordance with International Financial Reporting Standards with a brief dicussion differences with respect to the accounting standards for private enterprises. Stock options and restricted stock specially considered for each are provided. Impact of vesting conditions, including operating conditions, the conditions of the market and non-market conditions of work, in detail. In addition, the note addresses the accounting value of cash transactions compared to the share-settled stock-based compensation. A brief discussion of the disclosure requirements and considerations of income tax is provided. Finally, the background to the recent events in the stock option backdating and say-on-pay requirements given. "Hide
Darren Henderson on 8 pages. Publication Date: October 17, 2011. Prod. #: W11361-PDF-ENG

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Note on Accounting for Stock-based Compensation

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