Share-based payments under US GAAP KPMG 2022 Handbook

KPMG latest edition explains accounting for share-based payments, ASC 718, in detail including Q&As, interpretive guidance and examples.


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

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