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Deloitte Guidance

718-10-25 Recognition — Deloitte Guidance

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Conditions That Must Be Met to Establish a Grant Date With an Employee: Necessary Approvals — 718-10-25 (Q&A 01) Conditions That Must Be Met to Establish a Grant Date With an Employee: Mutual Understanding of Key Terms — Exercise Price Known — 718-10-25 (Q&A 04) Conditions That Must Be Met to Establish a Grant Date With an Employee: Mutual Understanding of Key Terms — Vesting Conditions Known — 718-10-25 (Q&A 05) Conditions for Establishing a Grant Date With an Employee: General — 718-10-25 (Q&A 06) Impact of Recourse and Nonrecourse Notes — 718-10-25 (Q&A 07) In-Substance Nonrecourse Notes — 718-10-25 (Q&A 08) Types of Share-Based Payment Awards Requiring Liability Classification — 718-10-25 (Q&A 09) Applying the Classification Criteria in ASC 480 to Share-Based Payment Awards — 718-10-25 (Q&A 10) Renumbered — 718-10-25 (Q&A 11) Classifying Share-Based Payment Awards That Are Indexed to Something Other Than the Issuer’s Equity Shares and Settled in a Variable Number of the Entity’s Shares — 718-10-25 (Q&A 12) Determining the Classification of Puttable and Callable Share Awards Subject to ASC 718 — 718-10-25 (Q&A 13) Impact of Noncontingent Repurchase Features on the Classification of Puttable Share Awards — 718-10-25 (Q&A 14) Impact of Contingent Repurchase Features on the Classification of Puttable Share Awards — 718-10-25 (Q&A 15) Impact of Noncontingent Repurchase Features Triggered by an Employer Call Option on the Classification of Share Awards — 718-10-25 (Q&A 16) Applying ASR 268 and ASC 480-10-S99-3A to Share-Based Payment Awards With Repurchase Features — 718-10-25 (Q&A 17) Deleted — 718-10-25 (Q&A 18) Applying ASR 268 and ASC 480-10-S99-3A to Share Awards With Repurchase Features — Example — 718-10-25 (Q&A 19) Determining the Classification of Puttable or Callable Employee Share Options Subject to ASC 718 — 718-10-25 (Q&A 20) Impact of Contingent Cash Settlement Features on the Classification of Employee Share Options — 718-10-25 (Q&A 21) Applying ASR 268 and ASC 480-10-S99-3A to Employee Share Options With a Contingent Cash Settlement Feature — Example — 718-10-25 (Q&A 22)Impact of Net Share Settlement Features on the Classification of Employee Share Options — 718-10-25 (Q&A 23) Impact of Features Linked to the Consumer Price Index on the Classification of Share-Based Payment Awards — 718-10-25 (Q&A 24) Factors to Consider When an Employer Can Choose the Method of Settlement in Determining the Classification of Employee Share Options (or Similar Instruments) — 718-10-25 (Q&A 25) Phantom Stock Plans — 718-10-25 (Q&A 26) Impact of the Cash Settlement of Fractional Shares as a Result of an Employer’s Minimum Statutory Withholding Obligations on the Classification of Share-Based Payment Awards — 718-10-25 (Q&A 27) Impact of Changes in the Amount Withheld to Meet the Employer’s Minimum Statutory Withholding Requirement on the Classification of Share-Based Payment Awards — 718-10-25 (Q&A 28) Establishing the Grant Date of a Share-Based Payment Award for a Nonpublic Entity When Valuation Is Not Finalized — 718-10-25 (Q&A 29) Early Exercise of an Option or Similar Instrument — 718-10-25 (Q&A 30) Repurchase Feature of an Early-Exercised Share-Based Payment Option or Similar Instrument — 718-10-25 (Q&A 31) Modification of an Early-Exercised Option or Similar Instrument — 718-10-25 (Q&A 32) Modification of Market Condition When Performance Condition Is Improbable — 718-10-25 (Q&A 33)Conditions for Establishing a Grant Date With an Employee: Approval Date Precedes the Communications Date — 718-10-25 (Q&A 34)Establishing a Grant Date With an Employee When a Negative-Discretion Provision Is Included in the Terms of a Share-Based Payment Award — 718-10-25 (Q&A 35)Accounting for Share-Based Payment Awards When Vesting Is Contingent Upon a Liquidity Event and Upon the Achievement of a Specified Internal Rate of Return — 718-10-25 (Q&A 36)Substantive Plan Terms — 718-10-25 (Q&A 37)Impact of Contingent Repurchase Features Triggered by an Employer Call Option on the Classification of Share Awards — 718-10-25 (Q&A 38)Performance Conditions Established on a Future Date — 718-10-25 (Q&A 39)