ASC Topic 718 definition

ASC Topic 718 means the Financial Accounting Standards Board Accounting Standards Codification Topic 718, Compensation – Stock Compensation, as amended or any successor accounting standard.
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ASC Topic 718 means Accounting Standards Codification Topic 718, Compensation – Stock Compensation, or any successor accounting standard.
Sample 1Sample 2Sample 3
ASC Topic 718 means Accounting Standards Codification Topic 718, Compensation—Stock Compensation, or any successor accounting standard.
Sample 1Sample 2Sample 3

Examples of ASC Topic 718 in a sentence

  • The grant date fair value of our share-based compensation is calculated in accordance with FASB ASC Topic 718, excluding the effect of estimated forfeitures.

  • The amounts in this column reflect the aggregate grant date fair value of restricted stock unit awards calculated in accordance with FASB ASC Topic 718, based upon the probable outcome of the performance conditions as of the grant date for performance-based awards, excluding the effect of estimated forfeitures, which is the methodology that the Company uses to expense the awards for accounting purposes.

  • Marone Jr.12/4/20209,500271,700(1) Consists of restricted stock awards granted in 2020 under our 2018 Stock Plan.(2) Represents the grant date fair value of restricted stock awards granted in 2020 computed in accordance with ASC Topic 718, without taking into account estimated forfeitures.

  • Fair value of the awards is computed in accordance with FASB ASC Topic 718, using the assumptions stated in note 18 to the consolidated financial statements in our Annual Report on Form 10-K for the year ended December 31, 2023.

  • In accordance with FASB ASC Topic 718, the grant date fair value of the MPP Performance Award targets was determined to be the product of the target number of shares awarded multiplied by $86.00, the closing market price on February 25, 2022, the grant date of the Performance Awards, as it was expected that the probable outcome of the performance conditions would lead to the achievement of the target number of shares.

  • Equity values are calculated in accordance with FASB ASC Topic 718.

  • The amounts reported in the “Stock Awards” column represent the aggregate grant date fair value of awards of restricted shares of class A common stock calculated under the Financial Accounting Standard Board’s Accounting Codification Topic 718, or ASC Topic 718.

  • The amounts in column (f) reflect the aggregate grant date fair value of the stock option awards granted during the respective fiscal year as computed in accordance with FASB ASC Topic 718, excluding the effect of estimated forfeitures.

  • This amount is the sum of the grant date fair value, determined in accordance with FASB ASC Topic 718, of the (a) restricted stock units and (b) three-year performance grants that were awarded to the named executive officers in fiscal 2013.

  • We report in this column the dollar amount with respect to 2012 based on the aggregate grant date fair value computed in accordance with FASB ASC Topic 718.


More Definitions of ASC Topic 718

ASC Topic 718 means the Financial Accounting Standards Board Accounting Standards Codification Topic 718,
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ASC Topic 718 means the Financial Accounting Standards Board
Sample 1

Related to ASC Topic 718

  • FAS means Free alongside shipment

  • FASB means the Financial Accounting Standards Board.

  • ASC means the Financial Accounting Standards Board Accounting Standards Codification, as in effect from time to time.

  • Benchmark Replacement Adjustment means, with respect to any replacement of the then-current Benchmark with an Unadjusted Benchmark Replacement for any applicable Interest Period and Available Tenor for any setting of such Unadjusted Benchmark Replacement:

  • Unadjusted Benchmark Replacement means the applicable Benchmark Replacement excluding the related Benchmark Replacement Adjustment.

  • Accounting Restatement means an accounting restatement that the Company is required to prepare due to the material noncompliance of the Company with any financial reporting requirement under the securities laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued financial statements, or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.