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Handbook: Share-based payment

Handbooks | April 2023

Latest edition: KPMG explains in-depth the accounting under ASC 718.

Our latest edition has been updated for ASU 2021-07 (share-price practical expedient), SEC Staff Accounting Bulletin (SAB) 120 (spring-loaded awards) and SEC Rule 10D-1 (clawbacks) – 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
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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

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Share-based payment

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Share-based payment private company practical expedient

FASB finalizes a practical expedient for nonpublic entities valuing share-based payment awards.

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SEC issues guidance for spring-loaded comp awards

SEC staff provides recognition and disclosure considerations for issuers that grant spring-loaded share-based payment awards.

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SEC finalizes rule for erroneously awarded compensation

Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.

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Issuers implement compensation clawback requirements

Issuers face questions as they look to apply their new recovery policies under the SEC’s compensation clawback rules.

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Michael Kraehnke
Partner, Dept. of Professional Practice, KPMG US
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Nick Burgmeier
Partner, Dept. of Professional Practice, KPMG US
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Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, KPMG US
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Michael Kraehnke
Partner, Dept. of Professional Practice, KPMG US
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Accounting Research Online

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