Handbook: Share-based payment
Handbooks | July 2024
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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
Download the document
Share-based payment
Download PDFExplore more
Resource
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.
Resource
Podcast: 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.
Resource
Answers to issuers' clawback implementation questions
Issuers face questions as they look to apply their new recovery policies under the SEC’s compensation clawback rules.
Resource
Hot topics in compensation arrangements
KPMG professionals discuss hot topics and current issues in compensation arrangements.
Meet our team
Subscribe to stay informed
Receive the latest financial reporting and accounting updates with our newsletters and more delivered to your inbox.
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.