This program provides an overview of the recognition, measurement, classification, and attribution principles applicable to share-based payment awards under ASC 718, and presentational considerations under the upcoming accounting standard addressing disaggregation of income statement expenses (“DISE”). Participants will examine the distinctions between service, performance, and market conditions, including how those conditions affect fair value measurement, compensation cost recognition, and the requisite service period. The program will also address the accounting for modifications to share-based payment awards, including changes in vesting probability, fair value, and equity or liability classification. Practical examples will illustrate the application of these principles to expense attribution, probability reassessments, modification accounting, inducements, and award cancellations.