ASC 718: Equity Compensation

Mercer Capital provides independent valuation of stock options, restricted stock units, stock appreciation rights, and other equity-based compensation awarded to employees.

ASC 718 Compensation – Stock Compensation (formerly SFAS 123R) mandates the recognition of equity-based employee compensation as an expense. IFRS 2 Share-Based Payment contains similar requirements for the accounting of equity-based compensation according to the international financial reporting standards.