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Scope of profits interest and similar awards

04.25.2024 | Duration: 14:52

We discuss the FASB's ASU 2024-01 on the scope of ASC 718 for profits interest awards.

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Podcast overview

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Department of Professional Practice professionals Nick Burgmeier and Rivka Grund-Sender join host John Barbagallo to discuss the FASB’s new examples illustrating the scope of ASC 718 for profits interest awards..

Applicability

  • All entities that issue profits interest and similar awards

Relevant dates

Effective date

Public entities

All other entities

Annual periods â€� Fiscal years beginning afterÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý

December 15, 2024

December 15, 2025

Interim periods â€� In fiscal years beginning afterÌý

December 15, 2024

December 15, 2025

Early adoption allowed

Ìý

Ìý

Podcast contents

  • 00:25Ìý–ÌýIntroduction
  • 01:00Ìý–ÌýBackground on the project
  • 03:50Ìý–ÌýCurrent approach to evaluating profits interest awards
  • 06:00Ìý–ÌýDifferences in outcomes under ASC 718 and ASC 710
  • 07:45Ìý–ÌýBrief overview of ASU
  • 11:35Ìý–ÌýBenefits to stakeholders
  • 12:55Ìýâ€� Practical considerations
  • 14:00Ìýâ€� Closing

Ìý

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FASB issues final ASU on profits interest awards

ASU 2024-01 provides four cases illustrating the scope application of ASC 718 for profits interest awards.

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Handbook: Share-based payment

Latest edition: ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø explains in-depth the accounting under ASC 718.

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Handbook: Employee benefits

Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 12, ASC 15 and ASC 718-40.

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Meet our team

Image of Nick Burgmeier
Nick Burgmeier
Partner, Dept. of Professional Practice, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø US
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Image of Rivka Grund-Sender
Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø US
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Image of Nick Burgmeier
Nick Burgmeier
Partner, Dept. of Professional Practice, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø US
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Image of Rivka Grund-Sender
Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø US
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