Wiley GAAP 2023

43ASC 718 COMPENSATION—STOCK COMPENSATION

• Perspective and Issues
  • Technical Alert
    • ASU 2021-07
  • Subtopics
  • Scope and Scope Exceptions
  • Overview
• Definitions of Terms
• Concepts, Rules, and Examples
  • Recognition
    • Recognition Principle
    • Classifying Awards as Liabilities or Equity
    • Market Performance and Service Conditions
    • Effect of Employer Payroll Taxes
  • 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
    • Nonpublic Entity—Practical Expedient for Current Price
    • 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
    • Compensation Costs for Awards Classified as Equity
    • Compensation Costs for Awards Classified as Liabilities
    • Valuation for Graded-Vesting Employee Awards
    • Awards Subject to Other Guidance
    • Modifications of Awards
  • Modifications of Awards of Equity Instruments
    • Equity-to-Liability Modification
    • Liability-to-Equity Modification
    • Example of a Liability-to-Equity Modification
    • Example of an Equity-to-Liability Modification
    • Change in Model
    • Change in the Issuer's Credit Risk
    • Option Fair Value Calculations
    • Example—Determining ...