Accounting for Deferred Taxes on Equity Compensation Awards

This White Paper, originally published in 2005 and updated in 2010, provides a detailed description of the deferred tax accounting associated with share-based compensation awards. A review of both basic deferred tax reporting requirements and advanced topics is included. Furthermore, effort is made to discuss not only the mechanics of deferred tax accounting for share-based compensation awards, but also the theoretical issues driving those mechanics.



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