Stock Compensation 


    This web resource includes hyperlinks to authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to the accounting for and auditing of stock compensation.

    Section I. FASB

    Accounting Standards Codification (ASC)

    Other FASB Resource

    FASB SFAS 123R Frequently Asked Questions (FAQs), December 16, 2004

    SECTION II. PCAOB

    PCAOB Guidance

    • Chairman Testimony - Concerning Certain Issues Related to Companies' Stock Option Granting Practices, September 6, 2006

    SECTION III. SEC

    SEC Regulatory Actions

    SEC Amends Executive Compensation Disclosure to More Closely Align with FASB Guidance on Stock Compensation

    SEC Final Rule: Amendment to the Compliance Date for SFAS 123(R)

    SEC Staff Interpretations

    SEC Staff Accounting Bulletins - Codification Topic 14: Share-Based Payments

    SEC Issues Staff Letters to Industry, Office of the Chief Accountant:

    Other SEC Resources

    SEC Regulations Committee




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