Transcription of ACCOUNTING FOR STOCK COMPENSATION UNDER FASB …
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ACCOUNTING FOR STOCK COMPENSATION UNDER FASB …
2017 FW Cook 1 N EW Y O RK | CH I C A G O | L O S A NG E L E S | S A N F RA N CI S C O | A T L A N T A | H O US T O N | B O S T O N ALERT May 12, 2017 (Originally April 29, 2005) ACCOUNTING FOR STOCK COMPENSATION UNDER FASB ASC TOPIC 718 Overview Financial ACCOUNTING Standards Board (FASB) ACCOUNTING Standards Codification (ASC) Topic 718, STOCK COMPENSATION (formerly, FASB Statement 123R), requires generally that all equity awards granted to employees be accounted for at fair value . This fair value is measured at grant for STOCK -settled awards, and at subsequent exercise or settlement for cash-settled awards. fair value is equal to the underlying value of the STOCK for full- value awards such as restricted STOCK and performance shares, and estimated using an option-pricing model with traditional inputs for appreciation awards such as STOCK options and STOCK appreciation rights.
May 12, 2017 · including certain “leased” employees and nonemployee directors. Employees are defined by reference to ... This accounting guidance is based on vesting date (as opposed to grant date) fair value principles. ... The SEC staff in Section 718-10-S99 acknowledges that fair value estimates cannot predict actual future events
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