share based compensation - balance sheet share, period, balance, anywhere, equity

ruchita

they will be expensed over vesting period, but does the un-expensed bit go anywhere on the balance sheet (i assume it would be in equity)?

ap0258

no - unexpensed portion is not recorded on the balance sheet.

busterbluth

spanku very much

bingbingliang

should they expensed on income statement?
and the unexpensed on bs?

stalkey

they expense an amount of it (over vesting period) on income statement

but it seems the unexpensed portion is NOT on the balance sheet (according to smileygladhands) so presumably its only supplementary info in footnotes and whatnot

BelalM

yep, you've got it, companies should give a disclosure of the total amount that has not been yet reflected in the financial statements. Its frequently referred to as the "unrecognized compensation expense" and disclosure of the amounts should be made.

bbtomato

thanks,smile