FASB Statement 123(R), Share-Based Payment (FASB Accounting Standards Codification™ (ASC) 718, Compensation – Stock Compensation), requires all entities (with limited exceptions) to recognize the fair value of share-based payment awards and thus entities must address challenging issues in accounting for options and other share-based payment awards.
Some of the complex issues entities must address include:
The guidance and resources assembled here are meant to provide you with useful background and the latest updates as you face the task of addressing ASC 718 requirements. Note, however, that these materials are not a substitute for referral to and application of the authoritative guidance.
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