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Deloitte Guidance

718-10-65 Transition — Deloitte Guidance

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Effective Dates of Statement 123(R) as a Result of SEC's Deferral — Example — 718-10-65 (Q&A 01)Effective Date for Foreign Private Issuers — 718-10-65 (Q&A 02) Methods of Transition — Public Companies — 718-10-65 (Q&A 03) Methods of Transition — Nonpublic Companies — 718-10-65 (Q&A 04) Early Adoption — 718-10-65 (Q&A 05) Illustration — Modified Prospective Application Method — 718-10-65 (Q&A 06) Transition — Calculation of Grant-Date Fair Value for Awards Granted Prior to Adoption Of Statement 123(R) — 718-10-65 (Q&A 07) Modification of an Award After the Adoption of Statement 123(R) — Modified Prospective Application Method — 718-10-65 (Q&A 08) Accounting for Variable Awards Upon Adoption of Statement 123(R) — Modified Prospective Application Method — 718-10-65 (Q&A 09) Capitalization of Compensation Cost (In, for Example, Inventory) — 718-10-65 (Q&A 10) Nonpublic Companies That Become Public Companies Before the Adoption of Statement 123(R) — the Accounting for Awards Granted Prior to an IPO When Adopting Statement 123(R) — Modified Prospective Application Method — 718-10-65 (Q&A 11) Accounting for Pre-Adoption Pro Forma Assets — 718-10-65 (Q&A 12) Illustration — Modified Retrospective Application Method — 718-10-65 (Q&A 13) Transition — Recognition of Prior Period Income Tax Benefits — 718-10-65 (Q&A 14) Adjustments to Beginning Balances — Modified Retrospective Application Method — 718-10-65 (Q&A 15) Transition — Cumulative Effect Adjustments — 718-10-65 (Q&A 16) Illustration — Cumulative Effect Adjustments for Liability Awards — 718-10-65 (Q&A 17) Illustration — Cumulative Effect Adjustments for Equity Awards Reclassified As Liability Awards — 718-10-65 (Q&A 18) Recording the Cumulative Effect of a Change in Accounting Principle Upon Adoption of Statement 123(R) — 718-10-65 (Q&A 19) Illustration — Cumulative Effect Adjustments for Estimating Forfeitures (Company Previously Applied Statement 123) — 718-10-65 (Q&A 20) Illustration — Cumulative Effect Adjustments for Estimating Forfeitures (Company Previously Applied Opinion 25) — 718-10-65 (Q&A 21) Blended Tax Rate When Simplified Method Under FSP FAS 123(R)-3 Is Elected — 718-10-65 (Q&A 22) Determining Whether Awards With Graded Vesting Schedules Are Fully or Partially Vested — 718-10-65 (Q&A 23) Transition When Applying FSP FAS 123(R)-3 Subsequent to Adoption of Statement 123(R) — 718-10-65 (Q&A 24) Illustration — Prospective Method — 718-10-65 (Q&A 25) Accounting for Awards Issued By Nonpublic Companies Upon Adoption of Statement 123(R) — Prospective Method — 718-10-65 (Q&A 26) Modification of a Nonpublic Company Award Granted Prior to Adoption of Statement 123(R) — 718-10-65 (Q&A 27) Reporting Pro Forma Information — Public Companies — 718-10-65 (Q&A 28) Reporting Pro Forma Information — Nonpublic Companies — 718-10-65 (Q&A 29) Graded Vesting — Awards Issued Prior to the Adoption of Statement 123(R) — 718-10-65 (Q&A 30) Graded Vesting — Policy Election for Awards Granted Subsequent to the Effective Date of Statement 123(R) — 718-10-65 (Q&A 31)