The Advisors' Blog

Do you find yourself at a loss when it comes to the “share-based payments” note to financial statements? This 500-page KPMG Handbook has everything you want to know (and more) about FASB ASC Topic 718.

The Handbook includes a section on whether to classify awards as equity versus a liability, as well as info about the accounting consequences of award modifications, etc. While I would never attempt to give accounting advice, it’s at least helpful to have a resource to go to when questions arise.

– Liz Dunshee