On the Radar — Share-Based Payment Awards
This publication briefly summarizes some of the more challenging aspects of applying the accounting guidance in ASC 718 on share-based payment awards. The 2023 edition includes discussions of the FASB’s proposed Accounting Standards Update on the scope application of profits interest awards and the SEC’s final rule related to the recovery of erroneously awarded compensation (“clawbacks”).
The On the Radar is available on the Deloitte Accounting Research Tool Web site.