New FASB rule on share-based payments will impact financials

BVWireIssue #163-2
April 13, 2016

The FASB has issued Accounting Standard Update (ASU) No. 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU is designed to reduce the cost and complexity of the accounting for share-based payments; the amendments are expected to significantly impact net income, EPS, and the statement of cash flows. PwC has issued a special report on the impact of the new rules.

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