Finance AI Skill

Stock Compensation Accounting

Account for stock-based compensation including RSUs, options, ESPP, and performance awards under ASC 718. Calculate fair value, recognize expense over vesting, handle modifications, cancellations, and tax impacts. Use when accounting for equity awards, calculating stock comp expense, valuing options, handling plan amendments, or managing equity comp tax impacts. Triggers on phrases like "stock-based compensation", "SBC", "RSU accounting", "stock options", "ASC 718", "fair value measurement", "Black-Scholes", "Monte Carlo simulation", "vesting", "performance conditions", "market conditions", "tax deduction", "ISO/NSO", "share-based payment", "equity comp expense", "DSC", "tax windfall", "hedge accounting".