Share-Based Payment Awards | Deloitte US

Accounting for share-based payment awards under ASC 718 can be challenging when the nuances of expensing stock compensation come into play. Viewingofflinecontent Limitedfunctionalityavailable Dismiss Share-basedpaymentawardshasbeensaved MyDeloitte × Share-basedpaymentawardshasbeenremoved Undo MyDeloitte × AnArticleTitledShare-basedpaymentawardsalreadyexistsinSaveditems MyDeloitte × Perspectives Share-basedpaymentawards OntheRadar:Accountingforshare-basedpaymentsunderASC718 AlthoughASC718hasbeensimplifiedandclarifiedinrecentyears,accountingforshare-basedpaymentawardscanstillbesubjecttonuancedconsiderations.InthisOntheRadar,wehelpdemystifysomeofthemorechallengingaspectsofapplyingtheguidancetostock-basedcompensationforemployeesandnon-employees. Saveforlater OntheRadarbrieflysummarizesemergingissuesandtrendsrelatedtotheaccountingandfinancialreportingtopicsaddressedinourRoadmaps. ${unordered-list} ${second-image-title-copy} ${cta-copy} ASC718reportingstandard Toincentivizeemployeeperformanceandaligntheinterestsofemployeesandshareholders,entitiesoftengrantshare-basedpaymentawards—includingstockoptions,restrictedstock,restrictedstockunits,stockappreciationrights,andotherequity-basedinstruments—inexchangeforservices.Toalesserextent,entitiesalsograntsuchawardstocompensatevendorsforgoodsandservicesorassalesincentivestocustomers. ASC718providestheaccountingguidanceonshare-basedpaymentawards,whichrequiresentitiestouseafair-value-basedmeasurewhenrecognizingthecostassociatedwiththeseawardsinthefinancialstatements. OntheRadar:Share-basedpaymentawards Downloadthearticle Continueyourshare-basedpaymentawardslearning Deloitte’sRoadmapShare-BasedPaymentAwardsprovidesacomprehensivediscussionoftheaccountingguidanceonshare-basedpaymentarrangementsinASC718.    Readthefullroadmap SubscribeandArchives SubscribetoreceiveRoadmapseriespublicationsviaemail.ArchivesareavailableontheDeloitteAccountingResearchToolwebsite.TheRoadmapseriescontainscomprehensive,easy-to-understandaccountingguidesonselectedtopicsofbroadinteresttothefinancialreportingcommunity. ${unordered-list} ${second-image-title-copy} ${cta-copy} Contactus Firstname*   Lastname*   Email*   Company*   Title*   Location*   --Selectlocation-- Iagreetoreceiveemailedreports,articles,eventinvitationsandotherinformationrelatedtoDeloitteproductsandservices.IunderstandImayunsubscribeatanytimebyclickingthelinkincludedinemails.*   Yes         No ThesubmissionofpersonalinformationthroughthispageissubjecttoDeloitte'sPrivacyStatementandLegalTerms.Ihavereadandacceptthetermsofuse.* *Required     Getintouch SeanMay Partner Deloitte&ToucheLLP +14157836930 SteveBarta Partner Deloitte&ToucheLLP +14157836392 Latestnewsfrom@DeloitteAcctg Sharethelatestresearch,events,andmore. Jointheconversation InsertCustomHTMLfragment.Donotdelete!Thisbox/componentcontainscodethatisneededonthispage.Thismessagewillnotbevisiblewhenpageisactivated.+++DONOTUSETHISFRAGMENTWITHOUTEXPLICITAPPROVALFROMTHECREATIVESTUDIODEVELOPMENTTEAM+++ FullwidthSCC.Donotdelete!Thisbox/componentcontainsJavaScriptthatisneededonthispage.Thismessagewillnotbevisiblewhenpageisactivated. Recommendations Distinguishingliabilitiesfromequity OntheRadar:FinancialreportingimpactsofASC480 Roadmapseries Relatedtopics FinancialStatements AccountingAdvisory Audit&Assurance × Welcomeback Stillnotamember? JoinMyDeloitte Email* Invalidspecialcharactersfound Password* Keepmeloggedin Forgotpassword Tostayloggedin,changeyourfunctionalcookiesettings. OR SocialloginnotavailableonMicrosoftEdgebrowseratthistime. Linkyouraccounts YoupreviouslyjoinedMyDeloitteusingthesameemail.LoginherewithyourMyDeloittepasswordtolinkaccounts.||Deloitteusers:LoginhereonetimeonlywiththepasswordyouhavebeenusingforDbriefs/MyDeloitte. You'vepreviouslyloggedintoMyDeloittewithadifferentaccount.Linkyouraccountsbyre-verifyingbelow,orbylogginginwithasocialmediaaccount. OR Lookslikeyou'veloggedinwithyouremailaddress,andwithyoursocialmedia.Linkyouraccountsbysigninginwithyouremailorsocialaccount. Email Invalidspecialcharactersfound Password ForgotPassword