Share-based payment awards can be issued by an entity to a variety of individuals for a variety of reasons. These awards can be issued to employees, members of the board of directors, even vendors. But when are they considered to be issued to employees? And when are they compensatory? And what is the difference in accounting? This course will explore the scope of ASC Topic 718, determine how to classify awards within the scope as either equity-classified or liability-classified, and take a look at basic measurement techniques and key inputs when determining the fair value of those awards.