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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 4 — Measurement
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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 4 — Measurement
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Contents
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Chapter 4 — Measurement
4.1 Fair-Value-Based Measurement
4.2 Measurement Objective
4.3 Observable Market Price
4.4 Measurement Date
4.5 Market Conditions
4.6 Conditions That Affect Factors Other Than Vesting or Excercisability
4.7 Nonvested Shares
4.8 Restricted Shares
4.9 Option Pricing Models
4.10 Valuation of Awards With Graded Vesting Schedule
4.11 Difficulty of Estimation
4.12 Valuation of Nonpublic Entity Awards
4.13 Practical Expedients for Nonpublic Entities