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We continue our back-to-basics series on financial statement presentation and disclosure with an episode focused on stock-based compensation. This episode breaks down the key presentation and disclosure principles and how stock-based compensation is reflected in each of the financial statements.

In this episode, we discuss:

• 0:55 – Stock-based compensation presentation in the:
  • 1:09 – Balance sheet
  • 9:36 – Income statement
  • 11:34 – Statement of cash flows
  • 18:29 – Statement of stockholders’ equity
• 20:58 – Key stock-based compensation disclosure requirements

For more information, see chapter 15 of our Financial statement presentation guide and our Stock-based compensation guide. You can also listen to the other episodes in this miniseries: 

• Reporting reset – Presentation fundamentals 
• Reporting reset – Fair value disclosures 
• Reporting reset – Consolidation disclosures

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About our guest
Ken Stoler is a partner in PwC’s National Office who specializes in financial reporting and plan design issues related to equity compensation arrangements, retirement and healthcare plans, and other benefits. He has helped companies navigate their employee compensation issues during IPOs, spin offs, acquisitions, and other major transactions or events. 

About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].