Accounting Principles for Stock Plan Administrators
Presented at: 22nd Annual NASPP Conference, Las Vegas, NV, October 2014
Panelists: Phil Drake, Arizona State University – Ellie Kehmeier, Steele Consulting – Takis Makridis, Equity Methods
This session at the 2014 NASPP opens the book on essential accounting principles and concepts that FASB leveraged in drafting ASC 718. The presenters touch on accounting topics such as the matching principle, reasons why reporting and tax rules diverge, the tradeoff between relevance and reliability, and many more framework considerations.