Compensation and employee benefits

Compensation and employee benefits may be provided in many different forms. The accounting is unique to the type of benefit provided and can be complex.

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15.1 Stock-based compensation—chapter overview

This chapter addresses presentation and disclosure considerations related to stock-based compensation awards. It also addresses nonemployee awards

US Financial statement presentation guide

31 March 2024

13.1 Pensions and other postemployment benefits—overview

This chapter addresses annual presentation and disclosure matters related to retirement benefits under ASC 715, Compensation—Retirement Benefits, and non

US Financial statement presentation guide

31 March 2024

3.1 Liability-classified awards chapter overview

This section addresses the recognition and measurement principles and the criteria for determining whether an award is a liability.

US Stock-based compensation guide

29 February 2024

4.1 Overview of modifications to stock-based compensation awards

ASC 718 defines a modification as a change in the terms or conditions of a stock-based compensation award. Examples of a modification include a repricing,

US Stock-based compensation guide

29 February 2024

1.1 Overview of pension and OPEB guide

The guidance in ASC 715 applies to an employer’s accounting for pension plans, as well as postretirement benefits other than pensions.

US Pensions guide

31 October 2023

2.1 Measurement date, vesting, and expense attribution overview

This chapter discusses the measurement and recognition of compensation cost for employee stock-based awards. Employee awards are measured at fair value

US Stock-based compensation guide

15 September 2023

1.1 Stock-based compensation background

The guidance in ASC 718, Compensation—Stock Compensation, applies to various types of equity-based awards that companies use to compensate their employees

US Stock-based compensation guide

14 September 2023

17.1 Chapter overview—tax accounting for stock-based compensation

This chapter discusses the income tax accounting effects related to stock-based compensation and the reporting of those effects in an entity

US Income taxes guide

31 December 2022

4.1 Expense recognition—share-based payments

Although the US GAAP and IFRS guidance in this area are similar at a conceptual level, significant differences exist at the detailed application level.

US IFRS & US GAAP guide

30 November 2022

5.1 Expense recognition—employee benefits

There are a number of significant differences between US GAAP and IFRS in the area of accounting for pension and other postretirement and postemployment

US IFRS & US GAAP guide

30 November 2022

SEC adopts executive incentive compensation clawback rules

New SEC rule requires listed issuers to "claw back" incentive compensation received by executive officers in the event of certain restatements.

US In depth 2022-07

03 November 2022 | Updated 20 September 2023

In summary...

Accounting restatements may trigger a compensation recovery analysis
Erroneously award incentive compensation to executives have to be clawed back
Recovery policy has to be filed in annual report; incremental disclosures

3.1 Overview: compensation arrangements in a business combination

In June 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting

Accounting restatements may trigger a compensation recovery analysis
Erroneously award incentive compensation to executives have to be clawed back
Recovery policy has to be filed in annual report; incremental disclosures

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US In depth 2022-07

03 November 2022 | Updated 20 September 2023

3.1 Overview: compensation arrangements in a business combination

In June 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting

In summary...

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US Business combinations guide

31 August 2022

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