Chapter 9: Share-Based Compensation—Fundamentals

In this section

• Types of Equity Compensation (Options, RSUs, ESPPs)
  Discover the key elements, accounting insights, and practical considerations of common equity compensation vehicles—stock options, restricted stock units, and employee stock purchase plans—under IFRS and US GAAP.
• Expense Recognition and Vesting Conditions
  A comprehensive look at how share-based compensation expense is measured, recognized, and adjusted under IFRS and US GAAP, with focus on service vs. performance conditions, graded vesting, forfeitures, modifications, and more.
• Effects on Diluted EPS Calculations
  An in-depth look at how share-based compensation impacts diluted EPS calculations, covering the treasury stock method, RSUs, IFRS vs. US GAAP nuances, and practical examples.
• Vignette Analysis: Identifying Share-Based Costs
  Explore a comprehensive, exam-style vignette focusing on share-based compensation accounting, including IFRS and US GAAP considerations, vesting schedules, modifications, and diluted EPS calculations.