Handbook: Share-based payment
Handbooks | June 2025
Latest edition: KPMG explains in-depth accounting under ASC 718.
Our updated handbook highlights the application of ASC 718, providing in-depth guidance on a wide range of implementation issues – 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
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