Accounting Standards Codification Topic 718
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:ASC_718
|
| gptkbp:appliesTo |
public companies
private companies not-for-profit entities |
| gptkbp:covers |
restricted stock
employee stock purchase plans employee stock options stock appreciation rights |
| gptkbp:focusesOn |
stock-based compensation
|
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 718
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:locationInCodification |
gptkb:ASC_718
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:relatedTo |
gptkb:ASC_740
ASC 505-50 |
| gptkbp:replacedBy |
gptkb:FAS_123R
|
| gptkbp:requires |
recognition of compensation cost for share-based payments
measurement of share-based payments at fair value |
| gptkbp:startDate |
December 2004
|
| gptkbp:bfsParent |
gptkb:ASC_718
|
| gptkbp:bfsLayer |
7
|