FASB Flash Report - November 2014

November 2014

At its October 8, 2014 meeting, the Financial Accounting Standards Board ("FASB" or "Board") met with its staff to deliberate and vote on various proposals related to the FASB's share-based payments accounting simplification project. During the meeting, the FASB formally authorized five proposals which represent significant steps toward simplifying and improving certain pretax and tax accounting requirements of the current model.