关键的外卖

  • Introduction of ASU 2024 - 01: FASB发布了ASU 2024 - 01，以提高清晰度，并为ASC 718下利润利息的应用提供了详细的例子.
  • Expanded Illustrative Guidance更新包括一个新的说明性例子，澄清了利润利息的范围指引, helping entities accurately apply ASC 718.
  • Detailed Definition and Application:通过美国国税局收入程序93-27加强利润利息的定义，并概述其在ASC 718和710中各种情况下的会计含义.

Overview of FASB ASU 2024 - 01: Explaining the Latest Update on Profits Interest Awards

The Financial 会计 Standards Board (FASB) has introduced ASU 2024 - 01 厘清利得权益及类似奖励的适用范围. This update, detailed in ASC 718, Compensation-Stock Compensation, 包括说明性指导，以协助报告实体会计利润和利息奖励作为雇员或非雇员提供的服务的补偿.

Defining Profits Interest: 的见解 from IRS Revenue Procedure 93-27

Profits interest, as defined by IRS Revenue Procedure 93-27, refers to a partnership interest that does not include a capital interest. 这种类型的权益仅授予对实体未来利润和/或股权增值的权利, contrasting with a capital interest that pertains to current net assets. 与利润利益相关的独特特征和术语常常导致在ASC 718或ASC 710等其他标准下的不同会计实践, reflecting the complexity in their treatment.

ASU 2024 - 01的主要条款:对利润利息最新指导意见的进一步分析

The ASU provides an illustrative example that outlines four scenarios, 证明第718-10-15-3段范围指导适用于具有特定特征的利润利益或类似裁决.

The table presents the fact patterns (情况下 through D) from the illustrative example. 它总结了关于适用第718-10-15-3段所概述的范围界定指南的结论. 请注意, 表中的术语“单位”特指ASU例10中详细说明的B类单位.

Main Provisions of ASU 2024 - 01: Illustrative example that outlines four scenarios.

The image above is a visual representation of the following table.

说明性的例子Conclusion – In Scope of 718?结论依据
情况下是的Units in 情况下 and 案例B are classified as share-based payment awards. 它们符合资格，因为它们允许受让人分享实体的剩余权益. This qualification occurs either immediately upon vesting or during an exit event, aligning with the criteria outlined in paragraph 718-10-15-3(a).
案例B是的
案例C是的The units specified in 案例C are not equity instruments of the entity, thus they do not satisfy the criteria outlined in paragraph 718-10-15-3(a). 然而, 它们确实符合第718-10-15-3(b)(1)段规定的条件，因为退出事件后的现金收益是根据该实体的股价确定的.
例D不，请申请其他美国大学.S. 公认会计准则由于下列原因，各单位不符合第718-10-15-3段规定的标准:

  • The Units do not grant the holder any equity instruments of the entity.
  • The proceeds derived are not linked to the price of the entity’s shares.
  • 实体没有义务在任何条件下发行其股权或其他权益工具.

Understanding ASU 2024 - 01: No Change to Classification Guidance in ASC 718

ASU提供了额外的说明性指导，以帮助确定利润利息和类似的奖励是否属于ASC 718的范围.  这一改进将简化ASU对此类奖励的初步评估. 然而, 实体必须注意，仅仅确定奖励属于ASC 718，并不自动将其归类为股权分类.  实体仍然必须评估ASC 718-10-25-6至25-19A中的具体分类指南，以确定是否应将奖励视为股权或负债.

ASU第718-10-15-3段的修订旨在完善现有准则的清晰度和适用性. 尽管作了上述修改，但指导方针的基本意图和适用范围仍未改变. 这强调了在对任何财务奖励或利益进行分类时细致评估过程的重要性.

生效日期s and 过渡 Overview for ASU

The table outlines the implementation schedule and transitional phases for the ASU:

Public Business Entities所有其他实体
生效日期For fiscal years commencing after December 15, 2024, including interim periods within such fiscal years.For fiscal years commencing subsequent to December 15, 2025, including the interim periods within those fiscal years.
早期采用对于尚未发布或可供公开发布的任何财务报表，允许提前采用.
过渡Applies retrospectively to all previously presented periods. 实体必须遵守符合ASC 250-10-50-1至50-3的披露要求.

or

这适用于在采纳之日或以后授予或修改的利润、利息和类似的奖励. 企业应当披露会计原则变更的性质和原因.

 

How LBMC Can Assist with Navigating ASU 2024 - 01

由于FASB引入了ASU 2024 - 01，以细化利润利息和类似奖励的范围应用, LBMC能够指导您的组织完成这些更新的法规要求. 我们经验丰富的专业人员在ASC 718的影响方面拥有专业知识，并擅长协助复杂的利润和利息奖励考虑.

Whether your organization needs help determining the scope, 应用程序, or classification of these awards under the new ASU, LBMC provides strategic insights and practical solutions. We ensure that your reporting processes align with the latest standards, 帮助您在优化财务和运营性能的同时保持合规性.

Ready to ensure compliance with the latest FASB updates? 接触LBMC today by filling out this form to schedule a consultation with our accounting standards experts. 让我们帮助您充满信心地驾驭利润利息和类似奖项的复杂性.