Table
of Contents
Accounting
for Stock-Based Compensation
Overview
of Stock Compensation
Stock Compensation Valuation and Cost Recognition Topics
Characteristics used as the Basis for Fair Value
Determination
Fair Value Calculation Alternatives
Changes in Accounting Estimate
Awards
Classified as Liabilities
Employee
Stock Ownership Plans
Equity-Based
Payments to Non-Employees
Additional
Stock-Based Compensation Concepts
Dividends Paid on Outstanding Options
Share-Based Awards in an Acquisition
The
SEC’s View of Stock-Based Compensation
Stock-Based
Compensation Disclosures
Equity-Based Payments to Non-Employees
Employee Stock Ownership Plans
Final Examination.......................................................................................................................................................40