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FASB ASC 718 Stock Compensation

FASB ASC 718 Stock Compensation


In 2009 the Financial Accounting Standards Board codification project reorganized U.S. Generally Accepted Accounting Principles (GAAP) into the FASB Accounting Standards Codification (ASC). The employee elements are described under FASB ASC 718 Stock Compensation. Financial reporting for options granted to non-employees is considered in ASC 505-50 Equity-Based Payments to Non-Employees.