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.
ASC Topic 718 means Accounting Standards Codification Topic 718, Compensation – Stock Compensation, or any successor accounting standard.
ASC Topic 718 means Accounting Standards Codification Topic 718, Compensation—Stock Compensation, or any successor accounting standard.

Examples of ASC Topic 718 in a sentence

  • Under ASC Topic 718, Compensation-Stock Compensation (formerly FASB StatementNo. 123(R), “Share-Based Payment”), the compensation cost for such an award must be recognized over the requisite service period with a corresponding credit to equity.

  • Under ASC Topic 718, Compensation-Stock Compensation (formerly FASB Statement No. 123 (R), Share-Based Payment), the compensation cost for such an award must be recog- nized over the requisite service period with a corre- sponding credit to equity.

  • The stock award figure represents the value of the stock award at grant date as calculated under FASB ASC Topic 718.

  • Represents the aggregate grant date fair value computed in accordance with FASB ASC Topic 718.

  • This amount should be con- sistent with the estimate of aggregate com- pensation cost to be recognized over the service period determined as of the grant date under FASB ASC Topic 718, excluding the effect of estimated forfeitures.

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

  • Under ASC Topic 718, Compensation-Stock Compensation (formerly FASB Statement No. 123(R), Share-Based Payment), the compensation cost for such an award must be recog- nized over the requisite service period with a corre- sponding credit to equity.

  • The total fair value of the RSU award is calculated in accordance with FASB ASC Topic 718.

  • The grant date fair value was computed in accordance with ASC Topic 718, Compensation—Stock Compensation.

  • Reflects the 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,
ASC Topic 718 means the Financial Accounting Standards Board

Related to ASC Topic 718

  • FAS means Free alongside shipment

  • Floating Profit/Loss in a CFD shall mean current profit/loss on Open Positions calculated at the current Quotes (added any commissions or fees if applicable).

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws 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:

  • Common Reporting Standard (CRS) means the Standard for Automatic Exchange of Financial Account Information (“AEOFAI”) in Tax Matters and was developed in response to the G20 request and approved by the Organisation for Economic Co-operation and Development (OECD) Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

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