FASB finalizes changes to stock compensation accounting

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March 2016

Overview

On March 30, 2016, the FASB issued Accounting Standards Update (‘ASU’) 2016-09, Improvements to Employee Share-Based Payment Accounting, which makes a number of changes meant to simplify and improve accounting for share-based payments. The FASB’s positions will have a major impact on some of the more complex areas of stock compensation accounting.

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Kelley McLaughlin

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