Handbooks | July 2021

 

Insight

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

Karen Silverman

Karen Silverman

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-1377


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

Applicability

  • 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 2018-07 and ASU 2019-08
  • Business combinations
  • Equity-based transactions with nonemployees 
  • Employee stock purchase plans

Related content

Subscribe to our newsletter

Receive timely updates on accounting and financial reporting topics from KPMG.

Receive timely updates on accounting and financial reporting topics from KPMG.

ARO

Use our Accounting Research Online for financial reporting resources.

Use our Accounting Research Online for financial reporting resources.