乐鱼（Leyu）体育官网

Insights

Fresh thinking and actionable insights that address critical issues your organization faces.

Learn more

Resources

Services

乐鱼（Leyu）体育官网's multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities.

Services to meet your business goals

Technology Alliances

乐鱼（Leyu）体育官网 has market-leading alliances with many of the world's leading software and services vendors.

View all Alliances

Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That鈥檚 why 乐鱼（Leyu）体育官网 LLP established its industry-driven structure. In fact, 乐鱼（Leyu）体育官网 LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more
Relevant Results
Sorry, there are no results matching your search.
Autocomplete suggestions are available. Use up and down arrows to review and enter to select.
See more results

Handbook: Share-based payment

Handbooks | June 2025

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

Download PDF
Share

Our updated handbook highlights the application of ASC 718, providing in-depth guidance on a wide range of implementation issues 鈥� with 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 handbook 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

Download the document

Share-based payment

Download PDF

Explore more

Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

FASB ASU on share-based consideration to a customer

New ASU provides more consistent outcomes for share-based consideration payable to a customer.

Read more
Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

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.

Read more
Resource
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.

Read more
Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

Intro to share-based compensation: scope, recognition

乐鱼（Leyu）体育官网 professionals provide a high-level overview of share-based payments, including scope and recognition principles.

Learn more

Meet our team

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

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.

For more detail about the structure of the 乐鱼（Leyu）体育官网 global organization please visit聽.

Thank you!

Thank you for contacting 乐鱼（Leyu）体育官网.聽We will respond to you as soon as possible.

Contact 乐鱼（Leyu）体育官网

Use this form to submit general inquiries to 乐鱼（Leyu）体育官网. We will respond to you as soon as possible.

By submitting, you agree that 乐鱼（Leyu）体育官网 LLP may process any personal information you provide pursuant to 乐鱼（Leyu）体育官网 LLP's .

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services 乐鱼（Leyu）体育官网 can help assist you with.

Office locations

View locations

International hotline

You can confidentially report concerns to the 乐鱼（Leyu）体育官网 International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline