Wiley GAAP 2016

41ASC 718 Compensation—Stock Compensation

1. Perspective and Issues
   1. Subtopics
   2. Scope and Scope Exceptions
   3. Technical Alert
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Accounting for Share-Based Payments
      1. Classifying Awards as Liabilities or Equity
      2. Measurement of Equity-Classified Awards
      3. Valuation Models
      4. Valuation for Graded-Vesting Awards
   2. Measurement Alternatives for Awards Classified as Equity—Nonpublic Companies
   3. Recognizing Compensation
      1. Vesting
      2. Market Conditions
      3. Performance Conditions
      4. Awards Classified as Liabilities
   4. Modification of Awards
   5. ASC 718-30, Awards Classified as Liabilities
      1. Measurement of Liability-Classified Awards
   6. Accounting for Employee Stock Options
      1. Example—Determining the Fair Value of Options Using the Black-Scholes-Merton Model
      2. Example—Determining the Fair Value of Options Using the Binomial/Lattice Model
      3. Example—Multiperiod Option Valuation Using Binomial Model
      4. Example—Accounting for Stock Options for a Publicly Held Entity
      5. Example—Accounting for Stock Options for a Nonpublic Entity that is not an SEC Registrant and Elects the Calculated Value Method
      6. Example—Accounting for Stock Options for a Nonpublic Entity that is not an SEC Registrant and Elects the Intrinsic Value Method
      7. Example of Fair Value Accounting for Stock Options with Cliff Vesting—Measurement and Grant Date the Same
      8. Example of Accounting for Stock Options with Graded Vesting—Measurement and Grant Date the Same
   7. Accounting for Stock Appreciation Rights and Tandem Plans