Changes to Accounting Rules Alter Approach to Share-Based Withholding
Earlier this year the Financial Accounting Standards Board released Accounting Standards Update No. 2016-09 (the “ASU”) to improve the accounting treatment of certain stock-based compensation payments. Among other updates, the ASU modifies the manner in which employers withhold on stock-based compensation awards. Under the current accounting rules, one requirement for favorable equity (rather than liability) […]
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Tagged: 2016-09, accounting standards update, ASU, ASU 2016-09, award agreement, compensation, compensation awards, equity plan, financial accounting standards, financial accounting standards board, stock-based compensation
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Greg Gautam
Partner