Reporting reset – Stock-based compensation

PwC's accounting podcast · Apr 15, 2025 · 35m · transcript

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…