Handbooks | June 2020



Handbook: Share-based payments

Latest edition: KPMG explains accounting for share-based payments.

Regina Croucher

Regina Croucher

Partner, Dept. of Professional Practice, KPMG US

+1 816-802-5840

Holly Driscoll

Holly Driscoll

Senior Manager, Dept. of Professional Practice, KPMG US

+1 212-954-2103

Our latest edition explains accounting for share-based payments, ASC 718, in detail including Q&As, interpretive guidance and examples.


ASC 718

  • All companies with employee or nonemployee share-based payment awards

Relevant dates

  • Effective immediately

Report contents

  • Scope
  • Measurement of awards
  • Classification of awards as either liabilities or equity
  • Recognition of compensation costs
  • Modification of awards
  • Income tax issues associated with share-based payment arrangements
  • Disclosures and EPS
  • Transition and effective dates – ASU 2016-09, ASU 2017-09, ASU 2018-07, and ASU 2019-08
  • Business combinations
  • Equity-based transactions with nonemployees 
  • Employee stock purchase plans

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