Transcription of A comprehensive guide Share-based payment - EY
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A comprehensive guide Share-based payment - EY
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.
Financial reporting developments A comprehensive guide . Share-based payment . Revised October 2017
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