March 2021
Intermediate to advanced
1424 pages
51h 16m
English
Content preview from Wiley GAAP 2021, 2nd Edition
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43ASC 718 COMPENSATION—STOCK COMPENSATION
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Recognition
- Initial Measurement
- Factors That Affect the Fair Value at Grant Date
- Valuation Models
- Nonpublic Entity—Calculated Value for Nonemployee Awards
- Nonpublic Entities—Calculated Value Method
- Nonpublic Entity—Practical Expedient for Intrinsic or Calculated Value for Liability‐Classified Awards
- Nonpublic Entity—Practical Expedient for Expected Term
- Difficulty in Estimation
- Reload Feature and Reload Option
- Example of Reload Options
- Contingent Features That May Affect the Valuation Model
- Market, Performance Conditions, and Service Conditions
- Subsequent Measurement of Compensation
- Modifications of Awards of Equity Instruments
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