Search Elements:
- Taxonomy
- us-gaap
- Name
- EmployeeStockOwnershipPlanESOPDeferredSharesAccountingTreatment
- Label
- Employee Stock Ownership Plan (ESOP), Deferred Shares, Accounting Treatment
- Period Type
- duration
- Type
- xbrli:stringItemType
- Definition
- Describes the way transactions affect unearned shares (or any other form of unearned equity). Unearned ESOP shares are credited as shares and are committed to be released based on the cost of the shares to the ESOP. Employers charge or credit the difference between the fair value of shares committed to be released and the cost of those shares to the ESOP to shareholders'' equity in the same manner as gains and losses on sales of treasury stock (generally to additional paid-in capital). If the employer has both old ESOP shares and new ESOP shares that are accounted for differently, in accordance with the accounting guidance which existed at the time and with respect to each block of shares, the accounting policies for both blocks of shares are described.
Excel
