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ASC 718 Accounting for Stock Options

Scott Gunn's Profile

asc 718

I have been telling my Controller about how the Proformative community helps me out with operational issues and he asked that I ask the group for assistance in finding whitepapers and other resources around Accounting for Stock Options Under FASB ASC 718

Answers

Achaessa James
Title: Product Manager
Company: National Center for Employee Ownership
(Product Manager, National Center for Employee Ownership) |

There are many resources of variable quality on the internet. PWC's analysis and guidance on FAS123R shortly after it was finalized is still a good resource - if your controller would like a copy, please let me know and I'll forward it. Almost every equity compensation accounting technolgy platform has white papers on the topic; most of them are marketing pieces. The National Center for Employee Ownership is the primary publisher for the equity compensation industry and has extensive resources on the topic, but most are in the members-only area, though the membership fee is nominal. There is a monthly education webinar which is open to non-members (free to members) and the archives have a recording of the following on-topic webinar presentations: 1/28/2010 Accounting 201 for Stock Plans, 8/25/2010 Accounting 202: Liability, Performance Awards, and Non-employee Accounting, and this coming November 8th will be Accounting 203: Tax Accounting Basics.

Achaessa James
Title: Product Manager
Company: National Center for Employee Ownership
(Product Manager, National Center for Employee Ownership) |

There are also the Certified Equity Professional Institute textbooks, also published by the NCEO, specifically Accounting for Equity Compensation, and Advanced Topics in Equity Compensation Accounting. Both are updated annually and are, again, modestly priced.

Achaessa James
Title: Product Manager
Company: National Center for Employee Ownership
(Product Manager, National Center for Employee Ownership) |

Hi, Scott. I knew I had something more specific planned on our webinar roster - on July 19 the NCEO webinar topic is very specific to your controller's question - •Equity Administration and Compliance - A Closer Look at FAS 123(R) (Now ASC Topic 718)

Andy Wong
Title: VP Finance & Accounting
Company: C2 Educational Systems, Inc.
(VP Finance & Accounting, C2 Educational Systems, Inc.) |

Can anyone help with a model for valuing and estimating the cost to be booked for expensing Stock Options. We have 4 different traunches and need to begin computing and booking the options expense each period.

Thanks,

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