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Cash bonuses may be awarded under a formal incentive plan or based on management’s decision to grant individual employees or a pool of employees a cash bonus. In either instance, ASC 710 provides the relevant guidance for these contracts. However, if the individual employee cash bonus arrangement is one of a group of individual deferred compensation contracts that possess characteristics of a postretirement benefit plan, then the guidance contained in ASC 715 would apply (see PEB 2). Certain cash bonuses that depend on an entity’s share price are subject to the guidance in ASC 718 (see SC 1.3).
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