Accounting for Equity Compensation, 22nd Ed (NCEO-CEPI 2026 Equity Compensation Books)

Accounting for equity compensation is one of the most challenging and complex areas of stock plan administration. Written in plain English for non-accountants, this book is a survival guide for understanding the impact of stock compensation on corporate financial statements. Authored by leading expert Barbara A. Baksa, the text provides an overview of the U.S. accounting principles that apply to stock plans, including how to compute and record award expense, dealing with modifications of awards, reconciling tax effects, and considerations for private companies. The final chapter provides a set of examples that apply the rules to various situations. In addition, the text includes key comparisons to International Financial Reporting Standards. The 22nd edition has been updated for 2026, including an expanded discussion of how employee stock purchase plans affect earnings per share. Read more