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Deloitte Guidance

718-10-30 Initial Measurement — Deloitte Guidance

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Effect of Postvesting Restrictions on the Fair-Value-Based Measure of Employee Share Options — 718-10-30 (Q&A 01) Service Condition — 718-10-30 (Q&A 02) Performance Conditions — 718-10-30 (Q&A 03) Market Condition — 718-10-30 (Q&A 04) Difference Between a Nonvested Share and a Restricted Share — 718-10-30 (Q&A 05) Valuation of Nonvested Shares — 718-10-30 (Q&A 06) Effect of a Limited Population of Transferees on the Valuation of Nonvested Shares — 718-10-30 (Q&A 07) SEC Staff's Views on Relying Exclusively on Either Implied or Historical Volatility in Estimating Expected Volatility of the Underlying Share Price — 718-10-30 (Q&A 08) Simplified Method for Estimating the Expected Term of an Employee Share Option — 718-10-30 (Q&A 09) Effects of Inputs Used in Estimating the Fair-Value-Based Measure of a Share-Based Payment Award — 718-10-30 (Q&A 10) Observable Market Price of a Share-Based Payment Award — 718-10-30 (Q&A 11) Using Multiple Valuation Techniques to Estimate the Fair-Value-Based Measure of Share-Based Payment Awards — 718-10-30 (Q&A 12) SEC's Views on Using Market Instruments in the Fair-Value-Based Measurement of Employee Share Options — 718-10-30 (Q&A 13) Share-Based Payment Awards That Do Not Qualify as “Plain-Vanilla” Employee Share Options — 718-10-30 (Q&A 14) Effects of Service, Performance, Market, and Other Conditions on the Valuation of Share-Based Payment Awards — 718-10-30 (Q&A 15) A Nonpublic Entity’s Use of an Appropriate Industry Sector Index in Valuing a Share-Based Payment Award — 718-10-30 (Q&A 16) Effect of Multiple Conditions on Vesting or Exercisability of a Share-Based Payment Award — 718-10-30 (Q&A 17) Effect of Service and Performance Conditions on Factors Other Than Vesting or Exercisability in Valuing a Share-Based Payment Award — 718-10-30 (Q&A 18) Nonpublic Entity's Selection and Computation of Historical Volatility of Appropriate Industry Sector Index — 718-10-30 (Q&A 19) Multiple Performance Conditions Affecting Both Vesting Factors and Nonvesting Factors — 718-10-30 (Q&A 20) Differences in the Way Public Entities and Nonpublic Entities Measure Share-Based Payment Awards — 718-10-30 (Q&A 21) When It Is Not Reasonable to Estimate the Fair-Value-Based Measure of a Share-Based Payment Award as of the Grant Date — 718-10-30 (Q&A 22) Reserved — 718-10-30 (Q&A 23) Renumbered — 718-10-30 (Q&A 24) Renumbered — 718-10-30 (Q&A 25)