Transcription of A comprehensive guide Share-based payment - EY
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Financial reporting developments A comprehensive guide Share-based payment Revised October 2017 To our clients and other friends ASC Topic 718, compensation Stock compensation provides guidance on accounting for Share-based payment transactions with employees, and ASC Subtopic 505-50 provides guidance on accounting for nonemployee Share-based payment transactions. We have designed this publication as a resource to help you become familiar with the accounting for Share-based payments and assess the effect that Share-based payments may have on your company s financial statements. Section 1 provides a high-level overview of the accounting for Share-based payments . The remainder of this publication describes the accounting for Share-based payments in considerable detail. Throughout this publication, we have included the actual text from ASC 718 and other ASC topics (presented in shaded boxes), followed by our interpretations of that guidance (EY comments made within the guidance are included in bracketed text).
ASC Topic 718, Compensation — Stock Compensation provides guidance on accounting for share-based payment transactions with employees , and ASC Subtopic 505-50 provides guidance on accounting for
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Accounting for share-based payments, Share, Based, Awards, Compensation, Accounting, Accounting for Share, Executive Remuneration as a Corporate, Executive Remuneration as a Corporate Governance, More Effective Long-Term Incentive Plans, 2016 ANNUAL MEETING and PROXY, 2016 ANNUAL MEETING and PROXY STATEMENT, Unaudited Condensed Consolidated Interim, Unaudited Condensed Consolidated Interim Financial Statements