Handbooks | April 2022
Our latest edition explains the accounting for share-based payments ASC 718 in detail, including Q&As, interpretive guidance and examples.
Applicability
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 2018-07 and ASU 2019-08
- Business combinations
- Equity-based transactions with nonemployees
- Employee stock purchase plans
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