Delves Group

Delves Group

Stock Options and the New Rules of Corporate Accountability

WorldatWork. 2006. 185 pages. Softcover. ISBN: 1-57963-153-3.

U.S.

List $59.95 USD

2006 CCH Accounting for Compensation Arrangements

CCH. 2006. 310 pages. Softcover. ISBN: 0-8080-8990-7.

U.S.

List $199.00 USD

Books

Stock Options and the New Rules of Corporate Accountability
Measuring, Managing and Rewarding Executive Performance

Second Edition

By Donald P. Delves

This second edition of Stock Options and the New Rules of Corporate Accountability examines the hot-button issue of executive compensation and proposes new methodologies and techniques for better aligning stock options, performance rewards and accounting.

First published by McGraw-Hill in the fall of 2003, this new edition has been re-examined and updated to include the implications of regulatory changes instituted by the Financial Accounting Standards Board.
Author Don Delves, an executive compensation authority, describes the importance and history of the stock option expensing issue and puts it into a broader context, an appreciation of which is necessary for understanding the new rule and its implications.

His words breed optimism that the new accounting rule and other dramatic changes in corporate governance over the last three years will lead to greatly improved accountability, far more effective incentive design, vastly improved corporate governance and creative compensation solutions we have not yet imagined.

He also delineates many of the current problems with executive compensation and the decisions made by board compensation committees, and discusses a variety of solutions, recommendations and a few admonitions for boards and management for making executive pay and corporate governance far healthier and more effective.

CCH Accounting for Compensation Arrangements (2006)

By Donald P. Delves, CPA, MBA and the Accounting Research Manager Group

CCH Accounting for Compensation Arrangements offers comprehensive guidance for applying the complex and expansive requirements of FASB Statement No. 123R, Share-Based Payment. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to non-employees for goods and services.

This edition of CCH Accounting for Compensation Arrangements has been rewritten to reflect the new rules for share-based payments as prescribed by Statement 123R. Reference is made to all pertinent opinions, statements, pronouncements, interpretations, and bulletins that affect accounting for share-based payments and other forms of compensation.

This in-depth resource provides professionals with a practical reference tool by selectively combining information from the official text of these standards, along with other information drawn from the AICPA, SEC, FASB interpretations, FASB staff positions, consensus of the Emerging Issues Task Force, and lessons learned from leading accounting practitioners.

Phone: 312-441-9710

Fax: 312-920-1575