All Stock Compensation articles
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ArticleFASB update provides expedient for valuing share-based awards
The Financial Accounting Standards Board has provided a practical expedient for private companies to reduce the complexity of determining the fair value of share-based awards.
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Blog
Pay for outside corporate directors barely increased in 2017
Total pay for outside directors at the nation’s largest corporations increased by a mere 3 percent in 2017, driven by increases in cash and stock compensation, according to a new analysis by Willis Towers Watson.
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Article
SEC modernizes rules on employee stock compensation
The SEC on Wednesday issued final rules that would raise the threshold for the enhanced disclosure requirement under Securities Act Rule 701, which allows companies to more easily pay their employees in stock.
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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 issues new restricted cash rule, proposal on stock comp
FASB has published a new rule to combat diversity in restricted cash accounting and a new proposal to clarify the rules around stock compensation modifications.
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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 ...
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Blog
FASB Proposes Changes to Stock Compensation, Equity Method Rules
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 ...