United States

FASB Proposes Scope Clarification for Share-based Payment Modifications

Nov 21, 2016
From the Financial Reporting View

This edition of Defining Issues reports that the FASB’s proposed Accounting Standards Update (ASU) would clarify what constitutes a modification of a share-based payment award. The proposal would specify when companies would need to apply modification accounting.

Read FASB Proposes Scope Clarification for Share-based Payment Modifications