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Deloitte Guidance

718-20-35 Subsequent Measurement — Deloitte Guidance

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Forfeiture of Vested Awards and Clawback Features — 718-20-35 (Q&A 01) Deleted — 718-20-35 (Q&A 02) Accounting for the Modification of a Share-Based Payment Award — 718-20-35 (Q&A 03) Modification That Changes an Award’s Classification From Equity to Liability — 718-20-35 (Q&A 04) Modification That Changes an Award’s Classification From Liability to Equity — 718-20-35 (Q&A 05) Modification of Awards With Performance and Service Vesting Conditions — 718-20-35 (Q&A 06) Modification of Vesting Conditions in Which Original Awards Are Expected to Vest (Probable-to-Probable) — Example — 718-20-35 (Q&A 07) Modification of Vesting Conditions in Which Original Awards Are Not Expected to Vest (Improbable-to-Probable) — Example — 718-20-35 (Q&A 08) Modification of Vesting Conditions in Which Original Awards Are Not Expected to Vest (Improbable-to-Improbable) — Example — 718-20-35 (Q&A 09) Accounting for Share-Based Payment Awards in an Equity Restructuring — Impact of Antidilution Provisions — 718-20-35 (Q&A 10) Liability-to-Equity Modification With a Decrease in the Fair-Value-Based Measure — 718-20-35 (Q&A 11) Settlement of Liabilities Not Initially Subject to ASC 718 With Awards That Are Within the Scope of ASC 718 — 718-20-35 (Q&A 12) Conditions for Establishing a Modification Date for an Employee Award — 718-20-35 (Q&A 13) Inducements — 718-20-35 (Q&A 14) Settlement of an Unvested Award for Less Than Its Fair-Value-Based Measure — 718-20-35 (Q&A 15) Distinguishing a Cash Settlement From a Modification That Changes an Award's Classification From Equity to Liability — 718-20-35 (Q&A 16) Modifications Versus Cancellations — 718-20-35 (Q&A 17) Accounting for a Complete Withdrawal From an Employee Share Purchase Plan — 718-20-35 (Q&A 18) Modification of an Award Accounted for Under ASR 268 and ASC 480-10-S99-3A — 718-20-35 (Q&A 19)Modification of a Market Condition — 718-20-35 (Q&A 20)Modification of Stock Options During Blackout Periods — 718-20-35 (Q&A 21)Accounting for Share-Based Payment Awards in a Spin-Off — Awards Held by Employees of the Former Subsidiary in the Equity of the Former Parent — 718-20-35 (Q&A 22)Accounting for Share-Based Payment Awards in a Spin-Off — Awards Modified to Become Indexed to the Equity of the Former Subsidiary — 718-20-35 (Q&A 23)Accounting for the Repurchase of an Equity Award — 718-20-35 (Q&A 24)Accounting for Share-Based Payment Awards of Former Employees — Awards Modified as a Result of a Spin-Off — 718-20-35 (Q&A 25) Determining Market Price Before and After a Spin-Off — 718-20-35 (Q&A 26)Modification of a Share-Based Payment Award’s Requisite Service Period — 718-20-35 (Q&A 27)Modifications of Deep Out-of-the-Money Share Option Awards — 718-20-35 (Q&A 28)Noncompete Arrangement as an In-Substance Service Condition — 718-20-35 (Q&A 29)