Wiley GAAP 2018, 16th Edition

46ASC 718 Compensation—Stock Compensation

1. Perspective and Issues
   1. Subtopics
   2. Scope and Scope Exceptions
   3. Technical Alert
      1. ASU 2016-09
      2. ASU 2017-09
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Accounting for Share-Based Payments
      1. Recognition Principle
      2. Determining the Grant Date
      3. Classifying Awards as Liabilities or Equity
      4. Performance and Service Conditions
   2. Initial Measurement
      1. Market Conditions
      2. Valuation Models
      3. Nonpublic Entities—Calculated or Intrinsic Value
      4. Nonpublic Entity²—Practical Expedient for Intrinsic Value
      5. Nonpublic Entity³—Practical Expedient for Expected Term
   3. Subsequent Measurement of Compensation
      1. Vesting
      2. Share Options with Performance Conditions and/or Market Conditions
      3. Valuation for Graded-Vesting Awards
   4. Modification of Awards
   5. Modifications of Awards of Equity Instruments
      1. Liability-to-Equity Modification
         1. Example of a Liability-to-Equity Modification
         2. Example of an Equity-to-Liability Modification
      2. Other Modifications of Share Option Awards
      3. Option Fair Value Calculations
         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 ...