Handbooks | April 2023

Insight

Handbook: Share-based payment

Latest edition: KPMG explains in-depth the accounting under ASC 718.

Nick Burgmeier

Nick Burgmeier

Partner, Dept. of Professional Practice, KPMG US

+1 212-909-5455

Rivka Grund-Sender

Rivka Grund-Sender

Managing Director, Dept. of Professional Practice, KPMG US

+1 212-872-3805

Michael Kraehnke

Michael Kraehnke

Partner, Dept. of Professional Practice, KPMG US

+1 303-382-7172


Our latest edition has been updated for ASU 2021-07 (share-price practical expedient), SEC Staff Accounting Bulletin (SAB) 120 (spring-loaded awards) and SEC Rule 10D-1 (clawbacks) – with Q&As, interpretive guidance and examples.

Applicability

ASC 718

  • All companies with employee or non-employee share-based payment awards.

Relevant dates

  • Effective immediately

Key impacts

This book is designed to assist companies and others in understanding the applications of ASC 718 and updated to include recent developments and our latest guidance on common practice issues.

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
  • Business combinations
  • Equity-based transactions with nonemployees
  • Employee stock purchase plans

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