PwC's updated Stock-based compensation guide covers accounting principles, measurement, vesting, expense attribution, and classification for stock-based compensation, with insights and references to FASB guidance.
FOCUS: STOCK COMPENSATION FOR EMPLOYEES, SYSTEM SUPPORT ESSENTIAL FOR SPREAD IN JAPAN
Ritsuko Shimizu, Makiko Yamazaki
Design and strategy
Cash deferral
Choice plans
Discount shares
Employee stock purchase plans (ESPP)
Equity deferral
Executive plans
Non-qualified plans
Performance cash
Performance shares
Restricted shares
Save as you earn (SAYE)
Share incentive plans (SIP)
Stock appreciation rights (SAR)
Stock options
Japan
The article holds a discussion of how employees in Japan now able to access stock compensation as well as the executives in an attempt to increase productivity.
