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ASC 718-10-20 Glossary

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US GAAP

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Award Blackout Period Broker-Assisted Cashless Exercise Calculated Value Call Option Closed-Form Model Combination Award Contract Convertible Security Corporate Joint Venture Customer Derived Service Period Economic Interest in an Entity Employee Employee Stock Ownership Plan Equity Restructuring Explicit Service Period Fair Value Freestanding Financial Instrument Grant Date Implicit Service Period Intrinsic Value Issued, Issuance, or Issuing of an Equity Instrument Joint Venture Lattice Model Market Condition Measurement Date Modification Nonpublic Entity Nonvested Shares Not-for-Profit Entity Option Performance Condition Probable Public Business Entity Public Entity Purchased Call Option Related Parties Reload Feature and Reload Option Requisite Service Period Restricted Share Restriction Securities and Exchange Commission Registrant Security Service Condition Service Inception Date Settlement of an Award Share Option Share Unit Share-Based Payment Arrangements Share-Based Payment Transactions Tandem Award Terms of a Share-Based Payment Award Time Value Vest Volatility