Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:Not-for-Profit_Entities
gptkb:Public_Companies Private Companies |
| gptkbp:covers |
gptkb:Employee_Stock_Purchase_Plans
gptkb:Restricted_Stock gptkb:Stock_Appreciation_Rights Employee Stock Options |
| gptkbp:focusesOn |
Stock Compensation
|
| gptkbp:fullName |
gptkb:Accounting_Standards_Codification_Topic_718
|
| gptkbp:governs |
Accounting for Share-Based Payment Awards
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 718
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:locationInCodification |
gptkb:Topic_718
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FAS_123R
|
| gptkbp:requires |
Disclosure of Share-Based Payment Arrangements
Expense Recognition over Vesting Period Measurement of Equity Awards at Fair Value Recognition of Compensation Cost Disclosure of Methodologies Used for Fair Value Measurement |
| gptkbp:startDate |
2009-07-01
|
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|