I will weigh in on this issue because I am familiar with both.  I have authored a number of NCEO publications (including Accounting for Equity Compensation, 1st and 2nd Editions).  I also have been a BNA Advisory Board member for over 25 years.

The comparison is somewhat apples and oranges.  BNA publications are authoritative.  They are intended to cover everything there is to know on a given subject.  They are written by experts for others working in that field and then are reviewed and vetted with other experts in that subject, undergoing thorough and multiple reviews and rewrites. 

NCEO publications are written by knowledgeable practitioners for the lay person, but do not necessarily cover the full breadth and depth of the particular subject.  They also do not go through the same level of review.  Consequently, although many of them are excellent discussions of the subject matter, they generally are not considered authoritative. 

Whether the price differential is worthwhile depends on the purchaser's needs.  Someone needing authoritative guidance (e.g., a CPA or an in-house Accounting or Finance department) would require something more than the NCEO publication.  They could purchase the full GAAP rules from the FASB (which are quite expensive) or the BNA publication which presents and explains those FASB rules.  For the rest of us mere mortals, the NCEO publication is just fine.

Thanks Alan,

Excellent observations.  I, of course, think professionals on both sides should own both resources.  It may allow all of us to speak to each other with a more understandable vocabulary.

Best

Dan