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NASPP Essentials

Accounting for Equity Compensation in the United States
Dec 31,2019

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.

Latest Developments

FASB aligns Employee and Nonemployee Stock Compensation Guidance
Aug 15,2018

This article by PwC summarizes the guidance is ASU 2018-07, which expands the scope of ASC 718 to include awards issued to nonemployees.

FASB Expands Scope of ASC 718 to Cover Awards to Nonemployees
Jul 09,2018

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.

FASB Simplifies Accounting for Share-based Payment Arrangements w/ Nonemployees
Jun 21,2018

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.

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Transitioning to ASU 2018-07
Jul 17,2018
Barbara Baksa

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.

FASB Update on Awards to Nonemployees
Jul 10,2018
Barbara Baksa

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.

Effective Date and Transition for Nonemployee Awards
Feb 08,2018
Barbara Baksa

The FASB has voted to align the treatment of awards issued to nonemployees with that of employees, This blog entry discusses the effective date and transition for the new requirements,

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