CCH Accounting for Compensation Arrangements offers professionals comprehensive guidance for applying the complex and expansive requirements of FASB Statement No. 123 (Revised 2004), Share-Based Payment. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to nonemployees for goods and services.

This publication includes recent views of the FASB, including those reflected in FSP FAS 123R-5, "Amendment of FASB Staff Position FAS 123(R)-1," and FSP FAS 123R-6,"Technical Corrections of FASB Statement No. 123(R)." Reference is made to all pertinent opinions, statements, pronouncements, interpretations, and bulletins that affect accounting for share-based payments and other forms of compensation.

This in-depth resource provides professionals with a practical reference tool by selectively combining information from the official text of these standards, along with other information drawn from the AICPA, SEC, FASB interpretations, FASB staff positions, consensuses of the Emerging Issues Task Force, and lessons learned from leading accounting practitioners.

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