By Tammy Whitehouse2015-06-09T09:45:00
FASB is proposing updates to accounting standards that would target complexity in the accounting for stock compensation plans and the equity method of accounting. The board has proposed eight measures to revise requirements around income tax consequences, classification of cash flows, and more. In addition, FASB seeks to eliminate the ...
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2017-01-24T14:30:00Z By Tammy Whitehouse
If the payroll office is scrambling to change tax withholdings for folks holding stock options, simplification in the accounting office is the likely reason why. Tammy Whitehouse reports.
2016-04-26T10:30:00Z By Tammy Whitehouse
Preparers have long wanted a simpler, easier, better kind of GAAP, especially when it comes to accounting for stock options and other share-based payments. Now, says CW’s Tammy Whitehouse, it looks like they are getting their wish.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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