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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
U.S. GAAP Codification,
Accounting Standards
ASC,
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IFRS
Overview,
IFRS, IAS by Topic,
IFRS
Dictionary |
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U.S. GAAP
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Securities Law Library |
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Codification Topic 718 Compensation-Stock Compensation SFAS No. 123R, Revised in December 2004 "Share-Based Payment"
Recognition PrincipleRecognize when goods and services are received.
Classification(a) Awards classified as equity (b) Awards classified as liabilities
Awards classified as equityMeasurement date: Grant date Measurement principle (a) Employees --> Measured at Fair Value (FV) of Equity Instruments issued (b) Nonemployees --> FV of Equity Instruments issued or --> FV of goods and services if more reliably measured Compensation costs are recognized over the requisite service period.
Awards classified as liabilitiesMeasurement date: Settlement date Measurement principle --> Measured at FV of liabilities --> Remeasured at each reporting date --> Until settlement date Changes in FV of liabilities are recognized as compensation costs
Nonpublic entities have a choice of (a) or (b)(a) FV of liabilities: preferable (b) Intrinsic value
If requisite service is rendered, but options are not exercised--> previously recognized compensation costs are not reversed
If performance conditions are satisfied, but market conditions are not satisfied--> previously recognized compensation costs are not reversed --> market conditions are not considered as vesting conditions
Reload options are not considered in determining the FV at grant date--> subsequent grant is treated as a separate award
International Financial Reporting Standards (IFRS)IFRS 2: Share-Based payment |
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Codification Topic 718 Compensation-Stock Compensation |
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Subtopics of Codification Topic 718 718-10 Overall 718-20 Awards classified as Equity 718-30 Awards classified as Liabilities 718-40 Employee stock ownership plans 718-50 Employee share purchase plans |
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Accounting Terms of Codification Topic 718-10 Award Blackout period Broker-assisted cashless exercise Calculated value Call option Closed-form model Combination award Derived service period Economic interest in an entity Employee Employee stock ownership plan Equity restructuring Explicit service period Fair value Freestanding financial instrument Grant date Implicit service period Intrinsic value Lattice model Market condition Measurement date Modification Nonpublic entity Nonvested shares Option Performance condition Probable Public entity Purchased call option Related parties Reload feature and reload option Requisite service period Restricted share Restriction Securities and exchange commission registrant Service condition Service inception date Settlement of an award Share option Share unit Share-based payment arrangements Share-based payment transactions Tandem award Terms of a share-based payment award Time value Vest Volatility |
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Accounting Terms of Codification Topic 718-20 Cross volatility Excess tax benefits Replacement entity Short-term inducement |
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Accounting Terms of Codification Topic 718-30 |
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Accounting Terms of Codification Topic 718-40 Allocated shares Committed-to-be-released shares Direct loan Employer loan Indirect loan Suspense shares Top-up shares |
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Accounting Terms of Codification Topic 718-50 |
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