Written for readers without an accounting background, this article provides a summary of the treatment of stock compensation under US GAAP. Also includes highlights of differences between the US GAAP and IFRS with respect to stock compensation.
This article summarizes the accounting treatment applicable to stock-settled stock appreciation rights under ASC 718.
There are numerous journal entries that are recorded in a company’s accounting records
throughout the life of an equity compensation award to reflect the impact of that award on the company’s financials. This article illustrates the entries used to record some of the most common stock plan transactions.
This article by PwC summarizes the guidance is ASU 2018-07, which expands the scope of ASC 718 to include awards issued to nonemployees.
On June 20, 2018, the FASB issued ASU 2018-07, which expands the scope of ASC 718 to cover awards issued to nonemployees. This article summarizes the major provisions of the ASU.
On June 20, 2018, the FASB issued ASU 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees.
As more and more companies grant performance equity, understanding the valuation and accounting impacts of these awards becomes more and more essential. This article will outline the key points to consider when accounting for performance equity awards.
Deloitte's summary of and observations on ASU 2016-09, including an example of the journal entries for the new tax accounting.
Companies must be careful that their clawback policies do not subject their equity grants to variable accounting treatment. This memo from Towers Watson explains what the concern is.
The FASB has proposed changes to the accounting treatment of equity-based arrangements issued to customers. Plus a super cute picture of squirrels.
ASU 2018-07 expands the scope of ASC 718 to cover awards issued to nonemployees. This blog describes six things you need to know about transitioning to the new standard.
In late June, the FASB issues ASU 2018-07, expanding the scope of ASC 718 to cover awards to nonemployees. Here are five things you need to know about it.
Considerations and alternative approaches for valuing awards
Winning Plays from the Pros
The Role of Cash in a Global Equity Award Program
The SEC staff confirmed the latitude in Statement 123R’s provisions on selecting models for valuing share options and clarified other positions on accounting and disclosure for share based-payment arrangements.1 New Staff Accounting Bulletin 107 permits registrants to choose from different valuation models to estimate the fair value of share options, assuming consistent application, and also provides guidance on developing assumptions used in valuing employee share options, on related MD&A disclosures, and on the interaction between Statement 123R and ASR 268 and other SEC literature.
SEC guidance on implementation and valuation under SFAS No. 123(R)
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