30 November 2020

4.1 Expense recognition—share-based payments

Although the US GAAP and IFRS guidance in this area is similar at a conceptual level, significant differences exist at the detailed application level. The share-based payments guidance under IFRS is the same for awards to employees and nonemployees,

30 September 2020

1.1 Stock-based compensation background

This guide covers the significant accounting aspects of ASC 718, with an emphasis on awards granted by public companies to their employees. Additional considerations for employee awards granted by nonpublic companies are discussed in SC 6. The accounting for awards granted to nonemployees is addressed in SC 7. 

30 September 2020

3.1  Liability-classified awards chapter overview

This section addresses the recognition and measurement principles and the criteria for determining whether an award is a liability. In particular, it discusses the accounting for (1) awards with conditions or features indexed to something other than a market, performance, or service condition, (2) obligations based on a fixed monetary amount, and (3) awards with repurchase features. This section also provides flowcharts summarizing the criteria for determining liability or equity classification.

30 September 2020

2.1 Measurement date, vesting, and expense attribution overview

his chapter discusses the measurement and recognition of compensation cost for employee stock-based awards. Employee awards are measured at fair value on the grant date and the resulting compensation cost is recognized over the requisite service period. Awards typically include vesting conditions, which could impact the amount of compensation cost recognized or the timing of recognition.

30 September 2020

4.1 Overview of modifications to stock-based compensation awards

ASC 718 defines a modification as a change in the terms or conditions of a stock-based compensation award. Examples of a modification include a repricing, an extension of the vesting period, and changes in the terms of a performance condition. In addition, a change in circumstances that results in a change in the classification of the award (e.g., equity to liability), even if there is not a legal modification, may result in a modification.

18 December 2019

1.1 Overview of pension and OPEB guide

This guide covers the more significant accounting aspects of ASC 715, including: Defined benefit versus defined contribution plans (PEB 1), Measurement of benefits and attribution of benefits to past, current, and future service (PEB 2), Recognition of net periodic benefit cost (PEB 3), Significant events (e.g., settlement and curtailments) (PEB 4), Multiemployer and multiple-employer plans (PEB 5).

18 December 2019

3.1 Overview of net periodic benefit cost

This chapter discusses the recognition of cost for defined benefit pension and postretirement benefit plans. It covers the various components of net periodic benefit cost as well as the recognition of that cost both in net income and other comprehensive income.

14 November 2019

15.1 Chapter overview

This chapter addresses presentation and disclosure considerations related to stock-based compensation awards. It also addresses nonemployee awards, implications for the separate financial statements of a subsidiary, employee stock ownership plans (ES

14 November 2019

13.1 Chapter overview

This chapter addresses annual presentation and disclosure matters related to retirement benefits under ASC 715, Compensation-Retirement Benefits, and nonretirement postemployment benefits under ASC 712, Compensation-Nonretirement Postemployment Benef

29 October 2019

3.1 Overview: compensation arrangements in a business combination

The guidance in this chapter reflects the adoption of ASU 2018-07, which expanded the definition of the term “vest” to include an employee’s “requisite service period” and a nonemployee’s “vesting period” (which could reflect delivery of goods or services). This chapter predominantly focuses on awards issued to employees although upon adoption of the new guidance it also applies to nonemployee awards.

14 October 2019

5.1 Expense recognition—employee benefits

There are a number of significant differences between US GAAP and IFRS in the area of accounting for pension and other postretirement and postemployment benefits. Some differences will result in less earnings volatility, while others will result in g

30 April 2019

17.1 Chapter overview—tax accounting for stock-based compensation

This chapter discusses the income tax accounting effects related to stock-based compensation and the reporting of those effects in an entity’s financial statements. Unless otherwise noted, the discussion in this chapter addresses the income tax implications of stock-based compensation under US tax law.