FASB Newsletter - October 2016
Improvements to Employee Share-Based Payment Accounting
In March 2016, the Financial Accounting Standards Board issued ASU 2016-09 to simplify the accounting for stock compensation related to the following items: income tax accounting, award classification, estimation of forfeitures, and cash flow presentation. The ASU also provides two accounting policy alternatives on expected term and intrinsic value measurement to nonpublic entities as defined in Topic 718, Compensation – Stock Compensation. BDO’s newsletter provides an in-depth discussion of each of the amendments in ASU 2016-09.