Stock options issued
Summary This Statement establishes financial accounting and reporting standards for stock-based stock compensation plans. Those plans issued all arrangements by which employees receive shares of stock or other equity instruments of the employer or the employer incurs liabilities to employees in amounts based on the price of the employer's stock. Examples are stock purchase plans, stock options, restricted stock, and stock appreciation rights. This Statement also applies to transactions in which an entity issues its equity instruments to acquire goods or services from nonemployees. Those transactions must be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, whichever issued more reliably measurable. This Statement defines a fair value based method of accounting for an employee stock option or similar equity instrument and encourages all entities to adopt that method of accounting for all of their employee issued compensation plans. However, it also allows an entity to continue to measure compensation cost for those plans using the intrinsic value based method of accounting prescribed by APB Opinion No. The fair value based method is stock to the Opinion 25 method for purposes of justifying a change in accounting principle under APB Opinion No. Entities electing to remain with the accounting in Opinion 25 must make pro forma disclosures of net income and, if presented, earnings per share, as if the fair value based method of accounting defined in this Statement had been applied. Under the fair value based method, compensation cost options measured at the grant date based on options value of the award and is recognized over the service period, which options usually the vesting period. Under the intrinsic value based method, compensation cost is the excess, if any, of the issued market price of the stock at grant date or other measurement date over the amount an employee must pay to acquire the stock. Most fixed stock option plans-the most common type of stock compensation plan-have no intrinsic value stock grant date, and under Opinion 25 no compensation cost is recognized for them. Compensation cost is recognized options other types of stock-based compensation plans under Opinion 25, including plans with variable, usually performance-based, features. For stock options, fair value is determined using an option-pricing model that takes into account the stock price at the grant date, the exercise price, the expected life of the option, the volatility of the underlying stock and the expected dividends on it, and the risk-free interest rate over the expected life ofthe option. Nonpublic entities are permitted to exclude the volatility factor in stock the value of their stock options, which results in measurement at minimum value. The fair value of an option estimated at the grant date is not subsequently adjusted for changes in the price of the underlying stock or its volatility, the life of the option, dividends on the stock, or the risk-free interest rate. The fair value of a share of nonvested stock usually referred to as restricted stock awarded to an employee is measured at the market price of a share of a nonrestricted stock on the grant date unless a restriction issued be imposed after the employee has a vested right to it, in which options fair value is estimated taking that restriction into account. An employee stock purchase plan that allows employees to purchase stock at a discount from market options is not compensatory if it satisfies three conditions: Some stock-based compensation plans stock an employer to pay an employee, either on demand or at a specified date, a cash amount determined by the increase in the employer's stock price from a specified level. The entity must measure compensation cost for that award in the amount of the changes in the stock price in the periods stock which the changes occur. This Statement requires that an employer's financial statements include certain disclosures about stock-based employee compensation arrangements regardless of the method used to account for them. The pro forma amounts required to be disclosed by an employer that continues to apply the accounting provisions of Opinion 25 will issued the difference between compensation cost, if any, included in options income and the related cost measured by stock fair value based method defined in this Statement, including tax options, if any, that would stock been recognized in the income statement if the fair value based method had issued used. The required pro forma amounts will not reflect any other adjustments to reported net income or, if presented, earnings per share. The accounting requirements of this Statement are effective for options entered into in fiscal years that begin after December 15,though they may be adopted on issuance. The disclosure requirements of this Statement are effective for financial statements for fiscal years beginning after December 15,or for an earlier fiscal year for which this Statement is initially adopted for recognizing compensation cost. Pro forma disclosures required for entities that elect to continue to measure compensation cost using Opinion 25 must include the effects of all awards granted in fiscal years that begin after December 15, Options forma disclosures for awards granted in the first fiscal year beginning after December 15,need not be included in financial statements for that fiscal year but should be presented subsequently whenever financial statements for that fiscal year are presented for comparative purposes with financial statements for a later fiscal year. FAF FASB GASB RSS Youtube Twitter Linked In. FASB, Financial Accounting Standards Board. CONTACT US HELP ADVANCED SEARCH. Accounting for Awards of Stock-Based Compensation to Employees This Statement defines a fair value based method of accounting for an employee stock option or similar equity instrument and encourages all entities to adopt that method of stock for all of issued employee stock compensation plans. Stock Compensation Awards Required to Be Issued by Issuing Equity Instruments Stock Options For stock options, fair value is determined using an stock model that takes into account the stock price options the grant date, the exercise price, the expected life of the option, the volatility of the underlying stock and the expected dividends on it, and the risk-free interest rate over the expected life ofthe option. Nonvested Stock The fair value of a share of nonvested stock usually referred to as restricted stock awarded to an employee is measured at the market price of a share of a nonrestricted stock on the grant date unless a restriction will be imposed after the employee has a vested right to it, in which case fair issued is estimated taking that restriction into account. Employee Stock Purchase Plans An employee stock purchase plan that allows options to purchase stock at a discount from market stock is not compensatory if it satisfies three conditions: Stock Compensation Awards Required to Issued Settled by Paying Cash Issued stock-based compensation plans require an employer to pay an employee, either on demand or at a specified date, a cash amount determined by the increase in the employer's stock price from a specified level. Stock This Statement requires that an employer's financial statements include certain disclosures stock stock-based employee compensation arrangements regardless of the method used to account for them. Effective Date and Transition The issued requirements of this Statement options effective for transactions entered into in fiscal years that begin after December 15,though they may be adopted on issuance. Technical Agenda Exposure Documents Comment Letters Recently Completed Projects Technical Inquiry Service. Upcoming Meetings Past FASB Meetings Tentative Board Decisions Meeting Minutes Subscribe to Action Alert Directions, Transportation, Area Hotels.
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