Basic Accounting for Stock-Based Compensation Under FASB ASC Topic 718 | Practical Law

Basic Accounting for Stock-Based Compensation Under FASB ASC Topic 718 | Practical Law

A Practice Note providing a high-level overview of accounting for stock-based compensation under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 718. This Note includes a basic overview of accounting treatment and a matrix setting out the accounting treatment for the equity award types commonly used by public companies.

Basic Accounting for Stock-Based Compensation Under FASB ASC Topic 718

Practical Law Practice Note w-000-7591 (Approx. 18 pages)

Basic Accounting for Stock-Based Compensation Under FASB ASC Topic 718

by Eric Winikoff and Eva Gencheva, Frederic W. Cook & Co., Inc., with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note providing a high-level overview of accounting for stock-based compensation under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 718. This Note includes a basic overview of accounting treatment and a matrix setting out the accounting treatment for the equity award types commonly used by public companies.