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We all know why companies use stock-based compensation – to supercharge their talent strategy and incentivize performance and loyalty. But as Embarkers Adam Olsen, Sarah Cage Richter, and James Durrenburger discuss in this first episode of a two-part series, there are a few areas that can make accounting for them pretty tricky, including: *Which stock-based arrangements fall under the scope of the guidance in ASC 718? *Measuring the awards using the fair-value based method *Vesting considerations and conditions *Classifying awards on the balance sheet For more information on lease modifications and remeasurements under stock-based compensation: *Best Practices for Choosing & Maintaining a Stock Comp Plan - https://blog.embarkwithus.com/best-pr... *How to Choose the Right Stock Comp Accounting Software - https://blog.embarkwithus.com/how-to-... *Comparing The Best Stock Compensation Software Solutions - https://blog.embarkwithus.com/compari... *ASC 718, Compensation–Stock Compensation -https://asc.fasb.org/imageRoot/34/117... Connect with Embark on: *LinkedIn - / embarkwithus *Instagram - / embarkwithus *Twitter - / embarkwithus *Facebook - / embarkwithustoday You can also listen to the Accounting Matters podcast on: *Apple Podcasts – https://podcasts.apple.com/us/podcast... *Google Podcasts – https://podcasts.google.com/feed/aHR0... *Spotify – https://open.spotify.com/show/6Mt5YMw... *Or wherever you listen to podcasts