KPMG professionals provide a high-level overview of share-based payments, including scope and recognition principles.
Handbook: Share-based payment
Latest edition: KPMG explains in-depth the accounting under ASC 718.
Hot topics in compensation arrangements
KPMG professionals discuss hot topics and current issues in compensation arrangements.
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.
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.
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.
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