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Share-based payment awards
On the Radar: Accounting for share-based payments under ASC 718
Although some aspects of ASC 718 have been simplified and clarified in recent years, accounting for share-based payment awards can still be subject to nuanced considerations.
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ASC 718 reporting standard
To incentivize employee performance and align the interests of employees and shareholders, entities often grant share-based payment awards—including stock options, restricted stock, restricted stock units, stock appreciation rights, and other equity-based instruments—in exchange for services. To a lesser extent, entities also grant such awards to compensate vendors for goods and services or as sales incentives to customers.
ASC 718 provides the accounting guidance on share-based payment awards, which requires entities to use a fair-value-based measure when recognizing the cost associated with these awards in the financial statements.
On the Radar: Share-based payment awards
Continue your share-based payment awards learning
Deloitte’s Roadmap Share-Based Payment Awards provides a comprehensive discussion of the accounting guidance on share-based payment arrangements in ASC 718.
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