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Stock-based compensation refers to all forms of employee compensation that fall within the scope of ASC 718, Compensation—Stock Compensation, including shares, options, and other equity instruments. Liability-classified awards are also within the scope of ASC 718 if they are based, in part, on the price of the reporting entity’s stock, or settled through the issuance of equity.
SEC guidance related to stock-based compensation is included in SAB Topic 14, Share-Based Payment (codified in ASC 718-10-S99-1).
SAB 120 expresses the SEC staff's views on accounting and related disclosures for share-based awards under ASC 718 that are granted shortly before a release of material non-public information that is expected to result in a material increase in share price (described in SAB 120 as “spring-loaded” awards). See SC 2.2 for further discussion.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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