Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard update
|
| gptkbp:amendedBy |
gptkb:Topic_718
Compensation—Stock Compensation |
| gptkbp:appliesTo |
public companies
private companies not-for-profit entities |
| gptkbp:codificationTopic |
gptkb:ASC_718
|
| gptkbp:earlyAdoptionPermitted |
yes
|
| gptkbp:fullName |
Accounting Standards Update 2018-07
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASU 2018-07
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:issuedDate |
2018
|
| gptkbp:key |
nonemployee awards subject to same guidance as employee awards
nonemployee share-based payments measured at grant-date fair value |
| gptkbp:purpose |
to align the accounting for share-based payment awards issued to employees and nonemployees
|
| gptkbp:replacedBy |
Subtopic 505-50
|
| gptkbp:startDate |
fiscal years beginning after December 15, 2018
|
| gptkbp:title |
Improvements to Nonemployee Share-Based Payment Accounting
|
| gptkbp:transitionMethod |
modified retrospective
|
| gptkbp:bfsParent |
gptkb:ASC_340
|
| gptkbp:bfsLayer |
7
|