Tag Archives: ASC Topic 718

Just How Easy Is Your Equity Accounting? Survey Results Say: Not So Easy After All

On July 18th, Corporate Focus hosted a new live webinar called: “Straight Talk on Stock Option Expensing Under ASC Topic 718: Variables, Expensing and Disclosures … Explained.” A recorded version of the presentation is now available for download. This webinar … More

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Straight Talk on Stock Option Expensing Under ASC Topic 718: Variables, Expensing and Disclosures … Explained

Since the introduction of ASC Topic 718 (formerly FAS 123R) in 2006 for privately-held companies, proper stock option reporting, expensing and disclosures have been a challenge for many early-stage companies with employee stock option plans that need to report in … More

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Six Equity Compensation Questions Law Firms Hear From Their Clients

In this blog article, Jeremy Wright, COO, Corporate Focus, reviews six common questions law firms will hear from clients when working with their option reporting and expensing during audit season. Continue reading More

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5 Ways Excel Fails at ASC Topic 718 (FAS 123R) Reporting

Recently, we attended a CFO RoundTable panel on Revenue Recognition Under Evolving FASB Standards, which reviewed new privately-held company accounting standards currently in consideration for adoption in the next 3 years. While there were several key takeaways for CFOs to … More

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Ever Wish You Had a Primer on ASC Topic 718 (FAS 123R) Reporting?

In the scramble of year-end financial reporting, equity compensation reporting is often left to the very last minute. And it’s usually in that last minute when you realize that a stock option expensing primer would be pretty helpful. Whether you’ve … More

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Calculating Vested or Expected to Vest

Learn how Corporate Focus calculates expected to vest as part of the system’s Topic 718 calculations. Continue reading More

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Stock Option Expensing Under ASC Topic 718 – Explained.

As companies scramble to pull together their year-end financial statements, emerging-growth companies often leave equity compensation reporting to the very last minute. But to report their numbers to investors and auditors, any company that has an employee stock option plan … More

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How Did Your Year-End Equity Compensation Reporting Audit Go?

Near the end of 2009, I posted the article, Be Happy Generating Your FAS 123R Year-End Disclosures. Now that the 2009 audit season is coming to a close, I wonder how many private companies truly had a stress-free audit? How … More

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