A.17 ASC 718, Compensation — Stock Compensation
ASC 718-40
50-1 An
employer sponsoring an employee stock ownership plan shall
disclose all of the following information about the plan, if
applicable: . . .
e. The fair value of unearned employee stock ownership
plan shares at the balance-sheet date for shares
accounted for under this Subtopic. (Future tax
deductions will be allowed only for the employee stock
ownership plan’s cost of unearned employee stock
ownership plan shares.) This disclosure need not be made
for old employee stock ownership plan shares for which
the employer does not apply the guidance in this
Subtopic.
f. The existence and nature of any repurchase
obligation, including disclosure of the fair value (see
paragraph 718-40-30-4) of the shares allocated as of the
balance sheet date, which are subject to a repurchase
obligation. . . .