Jun 30, 2015
From the Financial Reporting View
This edition of Defining Issues reports that the FASB recently issued a proposed Accounting Standards Update intended to simplify the accounting for share-based payment transactions, which is part of the FASB’s simplification initiative. The proposal did not suggest an effective date. The FASB will determine the effective date and whether to permit early adoption after considering stakeholder feedback. The comment period ends August 14, 2015.