All Share-Based Payment articles
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ArticleWhat FASB’s recent updates might mean for you
The Financial Accounting Standards Board has issued updates to its standards on hedging and share-based payments and is offering guidance on reference rate reform.
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Blog
FASB clarifies stock compensation, service agreement accounting
In a pair of updates to accounting standards, the FASB is looking to shore up differences in how companies account for stock compensation and service concession arrangements.
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Blog
FASB finalizes change, proposes another to compensation rules
The FASB is making inroads on more accounting change around compensation with a new standard for retirement benefits and a new proposal around stock compensation.
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Blog
FASB simplifies share-based payment accounting
Image: FASB has issued new guidance to smooth over several rough spots in the requirements around stock compensation, such as how to account for the tax consequences of share-based payments, classification of the awards as either equity or liability, and classification on the statement of cash flow. Chairman Russ Golden ...