Get full access to Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles and 60K+ other titles, with free 10-day trial of O'Reilly.
There's also live online events, interactive content, certification prep materials, and more.
Perspective and Issues
Scope and Scope Exceptions
Definitions of Terms
Concepts, Rules, and Examples
Accounting for Share-Based Payments
ASC 718: Detailed Explanation
Measurement of compensation cost from share-based payment arrangements with employees
Accounting for Employee Stock Options under ASC 718
Option fair value calculations
Example—Determining the fair value of options using the Black-Scholes-Merton model
Example—Determining the fair value of options using the binomial/lattice model
Example—Multiperiod option valuation using binomial model
Example—Accounting for stock options for a publicly held entity
Example—Accounting for stock options for a nonpublic entity that is not an SEC registrant and elects the calculated value method
Example—Accounting for stock options for a nonpublic entity that is not an SEC registrant and elects the intrinsic value method
Example of fair value accounting for stock options with cliff vesting—measurement and grant date the same
Example of accounting for stock options with graded vesting—measurement and grant date the same
Accounting for Stock Appreciation Rights and Tandem Plans
Stock appreciation rights and similar instruments
Example of accounting for SARs—share-based liabilities
Modifications of Awards of Equity Instruments
Example of a liability-to-equity modification
Example of an equity-to-liability ...
Get Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles now with the O’Reilly learning platform.
O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.
Get Mark Richards’s Software Architecture Patterns ebook to better understand how to design components—and how they should interact.