Skip to content

Category: Stock-Based Compensation

Differences between stock based compensation expense under US GAAP and IFRS?

Posted by Team Sprout on

Under US Generally Accepted Accounting Principles (GAAP), the accounting for stock-based compensation expense is governed by the Financial Accounting Standards Board (FASB) Statement No. 123 (revised 2004), “Share-Based Payment.” International Financial Reporting Standards (IFRS) have a similar standard for stock-based compensation, IAS 2, “Inventories.” However, there are some key differences between the two sets of […]

Stock-Based Compensation

Posted by Team Sprout on

The accounting and tax treatment of stock-based compensation is generally similar to that in other countries globally. When a company grants stock-based compensation to its employees, it records the value of the stock as an expense on its financial statements. This is because the company is effectively giving up some of its ownership in exchange […]

Subscribe

Copyright © Roots Technologies