KPMG latest edition explains accounting for share-based payments, ASC 718, in detail including Q&As, interpretive guidance and examples.
Applicability
All companies with employee or nonemployee share-based payment awards
Relevant dates
Effective immediately
Report contents
- Scope
- Measurement of awards
- Classification of awards as either liabilities or equity
- Recognition of compensation costs
- Modification of awards
- Income tax issues associated with share-based payment arrangements
- Disclosures and EPS
- Transition and effective dates – ASU 2018-07 and ASU 2019-08
- Business combinations
- Equity-based transactions with nonemployees
- Employee stock purchase plans
Download from KPMG Financial Reporting View