CPEA compensation series: Restricted stock awards
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CPEA compensation series: Restricted stock awards

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The Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) provides guidance regarding employee compensation in the following four topics:

  • FASB ASC 710, Compensation–General

  • FASB ASC 712, Compensation—Nonretirement Postemployment Benefits

  • FASB ASC 715, Compensation—Retirement Benefits

  • FASB ASC 718, Compensation—Stock Compensation

In this report, we will cover the guidance related to restricted stock awards and restricted stock units. While in practice, the terms restricted stock awards (RSAs) and restricted stock units (RSUs) often are used, FASB ASC 718 refers to these grants as nonvested shares. Accounting for RSAs and RSUs is very similar to accounting for employee stock options. The major difference is that valuation generally is much simpler for nonvested shares.

Download the CPEA report: CPEA compensation series: Restricted stock awards

File name: CPEA March 2022 report – CPEA Compensation Series: Restricted Stock Awards .pdf

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