Stock-based compensation measurement and disclosure under ASC 718
Staff is questioning companies on their stock-based compensation accounting, including the valuation methodology for equity awards, assumptions used in option pricing models, and the adequacy of related disclosures. This is a recurring area of SEC review across multiple registrants.
Lifecycle
- Status
- Active
- First seen
- August 11, 2026
- Last seen
- August 11, 2026
- Scans
- 1
- Direction
- intensifying
Latest appearance
Every company on this theme
Coverage
The desk has not published on this theme yet.