Share-based payments under US GAAP KPMG 2021 Handbook
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…
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