FASB ASC Topic 718 definition

FASB ASC Topic 718 means the Financial Accounting Standards Board Accounting Standards Codification Topic 718 or any successor accounting standard.
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FASB ASC Topic 718 means FASB ASC Topic 718 “Compensation – Stock Compensation,” as promulgated by the Financial Accounting Standards Board.
Sample 1

Examples of FASB ASC Topic 718 in a sentence

  • Stock-based compensation is a non-cash expense accounted for in accordance with FASB ASC Topic 718.

  • 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.

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

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

  • The amounts included in the “Option Awards” column represents the grant date fair value of the stock option awards to directors, computed in accordance with FASB ASC Topic 718.

  • We secured via the Pan London PPE Procurement competitive pricing for PPE and this will be made available to the local Care Market at cost price to enable them to return to a normal state in PPE pricing.Made available a range of additional expertise to care homes to support them to remain safe.

  • This column reflects the grant date fair value of each award computed in accordance with FASB ASC Topic 718.

Related to FASB ASC Topic 718

  • ASC Topic 718 means the Financial Accounting Standards Board Accounting Standards Codification Topic 718, Compensation – Stock Compensation, as amended or any successor accounting standard.

  • FASB means the Financial Accounting Standards Board.

  • FASB ASC means the Accounting Standards Codification of 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;

  • FAS means Free alongside shipment

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

  • Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);

  • 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.

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

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

  • International Accounting Standards means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);

  • 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.

  • 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.

  • Common Reporting Standard means the standard for automatic exchange of financial account information in tax matters (which includes the Commentaries), developed by the OECD, with G20 countries;

  • 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.

  • Fair Value means, with respect to securities or any other assets, other than cash, the fair market value determined by the Board.

  • Generally accepted auditing standards means Canadian Generally Accepted Auditing Standards as adopted by the Canadian Institute of Chartered Accountants applicable as of the date on which such record is kept or required to be kept in accordance with such standards.

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • Underwriting Standards As to each Mortgage Loan, the Seller's underwriting guidelines in effect as of the date of origination of such Mortgage Loan.

  • Accounting system means the Contractor's system or systems for accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret, and present accurate and timely financial data for reporting in compliance with applicable laws, regulations, and management decisions, and may include subsystems for specific areas such as indirect and other direct costs, compensation, billing, labor, and general information technology.

  • IFRS means International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • IASB means the International Accounting Standards Board;

  • GAAP means generally accepted accounting principles as in effect from time to time in the United States of America.

  • Accounting Principles means the international financial reporting standards (IFRS) within the meaning of Regulation 1606/2002/EC (or as otherwise adopted or amended from time to time).