FASB Fills Hole in Stock Compensation Accounting Rules

By | Accounting, Stocks | No Comments

by Jason Bramwell on Jun 25 2014 The Financial Accounting Standards Board (FASB) last week finalized new accounting guidance on stock compensation – specifically on how to account for share-based payments, which is absent from current US Generally Accepted Accounting Principles (GAAP). Entities often issue share-based payment awards that require a specific performance target – such as attaining a specified profitability metric or selling shares in an initial public offering – to be achieved in…

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