4.0
Apr 13, 2013
Current employee, more than 3 years
Milpitas, CA
Recommend
CEO approval
Business Outlook
Pros
Throughout this guide, the term “stock-based compensation” refers to all forms of employee compensation that fall within the scope of ASC 718.
Cons
Under ASC 718, companies that award their employees stock-based compensation will recognize the fair value of those awards in their financial statements, generally beginning on the date the awards are granted.