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

  • 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,
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ASC Topic 718 means the Financial Accounting Standards Board
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ASC Topic 718 means Financial Accounting Standards Board Accounting Standards Codification Topic 718, Compensation — Stock Compensation,
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Related to ASC Topic 718

  • FAS means Free alongside shipment

  • FASB means the Financial Accounting Standards Board.

  • Accounting Standard means GAAP.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

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

  • 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).

  • Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

  • Principle-based valuation means a reserve valuation that uses one or more methods or one or more assumptions determined by the insurer and that is required to comply with subsection 15 as specified in the valuation manual.

  • Restructuring Loss means the loss on a modified or restructured loan measured by the difference between (a) the principal, Accrued Interest, tax and insurance advances, third party or other fees due on a loan prior to the modification or restructuring, and

  • Operating Standards shall have the meaning given such term in Section 2.1.

  • 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:

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • Change in Tax Law means the enactment, promulgation, execution or ratification of, or any change in or amendment to, any law (or in the application or official interpretation of any law) that occurs on or after the date on which the relevant Transaction is entered into.

  • 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.

  • Adjusted Consolidated Net Income means, for any period, the aggregate net income (or loss) of the Company and its Restricted Subsidiaries for such period determined in conformity with GAAP; provided that the following items shall be excluded in computing Adjusted Consolidated Net Income (without duplication): (i) the net income of any Person that is not a Restricted Subsidiary, except to the extent of the amount of dividends or other distributions actually paid to the Company or any of its Restricted Subsidiaries by such Person during such period; (ii) solely for the purposes of calculating the amount of Restricted Payments that may be made pursuant to clause (C) of the first paragraph of Section 4.04 (and in such case, except to the extent includable pursuant to clause (i) above), the net income (or loss) of any Person accrued prior to the date it becomes a Restricted Subsidiary or is merged into or consolidated with the Company or any of its Restricted Subsidiaries or all or substantially all of the property and assets of such Person are acquired by the Company or any of its Restricted Subsidiaries; (iii) the net income of any Restricted Subsidiary to the extent that the declaration or payment of dividends or similar distributions by such Restricted Subsidiary of such net income is not at the time permitted by the operation of the terms of its charter or any agreement, instrument, judgment, decree, order, statute, rule or governmental regulation applicable to such Restricted Subsidiary; (iv) any gains or losses (on an after-tax basis) attributable to Asset Sales; (v) except for purposes of calculating , the amount of Restricted Payments that may be made pursuant to clause (C) of the first paragraph of Section 4.04, any amount paid or accrued as dividends on Preferred Stock of the Company or any Restricted Subsidiary owned by Persons other than the Company and any of its Restricted Subsidiaries; and (vi) all extraordinary gains and extraordinary losses (on an after-tax basis).