What is ASC 718 expense reporting?
ASC 718 requires companies to report compensation expenses for equity awards over the award's vesting period, including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans.
All U.S. public companies and many U.S. private companies that grant stock based compensation like options, restricted stock or other forms of equity may need to comply with ASC 718.
ASC 718 is typically done as part of a companies regular financial reporting processes, throughout the vesting periods of the equity grants and if a change occurs which may trigger a new report to be filed.