Second Edition — FASB and AJCA Update

Author(s): By Brent M. Longnecker, CCP, CBP, CCC, with Christopher S. Crawford
Publisher: WorldatWork (2006)
Pages: 230
Cover: Soft
ISBN: 1579631495

Now released as a second edition, The Power of Restricted Stock details the various tax, accounting and legal issues involved with one of the most proven compensation vehicles in todayís complex corporate environment.

Two years after the release of the first edition in 2004, this completely updated volume addresses the implications of recent actions taken by the Financial Accounting Standards Board, the Internal Revenue Service and the Securities and Exchange Commission.

The new content specifically addresses:

• Final fair-value accounting rules mandating that companies expense the cost of stock options
• Guidance on the deferred compensation provisions of the American Jobs Creation Act of 2004
• A long-awaited FAQ on Form 8-K 'real-time' disclosure rules, which mandate more timely filings of 8-Ks for changes in compensation-related matters.

This book is aimed at helping boards of directors, corporate officers, stock analysts, private business owners and consultants who want to be armed with the right answers and have a better understanding of restricted stock awards and restricted stock units.

List $59.95  USD  |   Member $47.95 USD