Stock Compensation (Share-Based Payments)

Free CPA BAR (Business Analysis & Reporting) lesson in Technical Accounting and Reporting. 18 min read, ~2,720 words.

Measurement date for equity awards is the grant date; fair value is fixed at that point and never remeasured. Liability-classified awards (settled in cash or at the employee's election) are remeasured to fair value each reporting period until settlement. Service and performance conditions affect the number of awards expected to...