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Handbook: Share-based payment

Handbooks | July 2024

Latest edition: 乐鱼（Leyu）体育官网 explains in-depth the accounting under ASC 718.

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Our latest edition has been updated for ASU 2024-01 (profits interest and similar awards), and includes additional Q&As, interpretive guidance and examples.

Applicability

ASC 718

  • All companies with employee or non-employee share-based payment awards.

Relevant dates

  • Effective immediately

Key impacts

This book is designed to assist companies and others in understanding the applications of ASC 718 and updated to include recent developments and our latest guidance on common practice issues.

Report contents

  • Scope
  • Measurement of awards
  • Classification of awards as either liabilities or equity
  • Recognition of compensation costs
  • Modification of awards
  • Income tax issues associated with share-based payment arrangements
  • Disclosures and EPS
  • Transition and effective dates
  • Business combinations
  • Equity-based transactions with nonemployees
  • Employee stock purchase plans

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Share-based payment

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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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Scope of profits interest and similar awards

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

Learn more April 25, 2024
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Webcast Replay Webcast Upcoming Listen Now From The Web

Answers to issuers' clawback implementation questions

Issuers face questions as they look to apply their new recovery policies under the SEC鈥檚 compensation clawback rules.

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Hot topics in compensation arrangements

乐鱼（Leyu）体育官网 professionals discuss hot topics and current issues in compensation arrangements.

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Meet our team

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Nick Burgmeier
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Michael Kraehnke
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Nick Burgmeier
Nick Burgmeier
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Rivka Grund-Sender
Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Michael Kraehnke
Michael Kraehnke
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

乐鱼（Leyu）体育官网. Make the Difference.


Some or all of the services described herein may not be permissible for 乐鱼（Leyu）体育官网 audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

漏聽2025 乐鱼（Leyu）体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼（Leyu）体育官网 global organization of independent member firms affiliated with 乐鱼（Leyu）体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

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