CCH Accounting for Compensation Arrangements (2008)Topics and
Contents |
| Preface |
| About the Authors |
| 1: The Context and Basic Principles of Statement 123R |
| 2: Introduction to Specific Plan Types and Features |
| 3: Classification of An Award As Equity or a Liability |
| 4: Special Rules for Nonpublic Companies |
| 5: Fundamentals of Accounting for Different Types of Awards |
| 6: Accounting for Common Plan Features |
| 7: Methods to Calculate the Fair Value of Equity Share Options |
| 8: Recognition of Compensation Cost |
| 9: Award Modifications, Business Combinations, and Equity Restructurings |
| 10: Understanding the Balance Sheet |
| 11: Income Taxation and Accounting for Income Tax Effects |
| 12: Disclosures |
| 13: Plans Involving Subsidiaries and And Equity Method Investments |
| 14: Stock-Based Compensation Awards to Nonemployees |
| 15: Earnings Per Share |
| 16: Employee Stock Ownership Plans |
| 17: Cash Compensation, Other Employment Benefits, and Severance Payments |
| 18: Statement 123R Examples |
| 19: Recent Developments |
| Appendix 1: Comparison of Key Accounting Issues in Opinion 25, Statement 123, and Statement
123R |
| Appendix 2: Financial Statement Disclosures for Stock-Based Compensation Plans and
Employee Stock Ownership Plans |
| Appendix 3: Illustrative Financial Statement Disclosure for Stock-Based Compensation Plans |
| Appendix 4: Disclosure of Information About Equity Compensation Plans—Item 201(D) of
Regulation S-K |
| Appendix 5: Summary Compensation Table—Item 402 of Regulation S-K |
| Appendix 6: Index of Accounting Literature Affecting Compensation
Arrangements |
| Appendix 7: September 19, 2006, Letter From Chief Accountant of SEC Concerning Opinion 25
Restatements |
| Appendix 8: Letters From SEC Chief Accountant--Market Instruments to Estimate Stock
Compensation Cost |
| Index |