March 2019
Intermediate to advanced
1440 pages
51h 20m
English
Content preview from Wiley GAAP 2019
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
44ASC 718 COMPENSATION— STOCK COMPENSATION
PERSPECTIVE AND ISSUES
Subtopics
ASC 718, Compensation-Stock Compensation, provides guidance on share-based payments to employees and contains six subtopics:
- ASC 718-10, Overall, contains the high-level objectives and general guidance for the topic
- ASC 718-20, Awards Classified as Equity, deals with share-based awards to employees classified as equity
- ASC 718-30, Awards Classified as Liabilities, deals with share-based awards to employees classified as liabilities
- ASC 718-40, Employee Stock Ownership Plans, contains the following subsections:
- General
- Leveraged employee stock ownership plans
- Nonleveraged employee stock ownership plans
- ASC 718-50, Employee Share Purchase Plans, contains guidance for compensatory and noncompensatory plans
Note that ASC 718-20 and ASC 718-30 are interrelated with ASC 718-10. Generally, guidance that relates to both equity and liability instruments is included in ASC 718-10, while guidance specific to equity or liability instruments is in their respective Subtopics. (ASC 718-10-05-3)
Scope and Scope Exceptions
ASC 718 applies to all entities. It also applies to all share-based payment transactions where the entity acquires employee services by issuing or offering to issue equity instruments or incurring liabilities to an employee that meet these conditions:
- The amounts are based in whole or in part on the price of the entity’s shares or equity instruments
The awards require or may require settlement ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.