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This chapter addresses presentation and disclosure considerations related to stock-based compensation awards. It also addresses nonemployee awards, implications for the separate financial statements of a subsidiary, employee stock ownership plans (ESOPs), and considerations for private companies.
For recognition and measurement topics related to stock-based compensation, see PwC’s Stock-based compensation guide.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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