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This chapter discusses the measurement and recognition of compensation cost for employee stock-based awards. Employee awards are measured at fair value on the grant date and the resulting compensation cost is recognized over the requisite service period. Awards typically include vesting conditions, which could impact the amount of compensation cost recognized or the timing of recognition.
This chapter generally addresses the accounting for equity-classified awards; however, many of the concepts discussed also apply to liability-classified awards (e.g., the impact of vesting conditions). Refer to SC 3 for further discussion of liability-classified awards.

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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