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FASB Puts Stock-Based Compensation on Its Agenda
Society for Human Resource Management [SHRM] Link to more items from this source
Oct. 20, 2014
"[FASB] will address technical issues involving stock compensation such as accounting for income taxes on vesting or settlement of awards, and the related presentation of excess tax benefits on the statement of cash flows. The FASB's tentative positions, if finalized, could significantly ease some of the complex accounting requirements for companies that pay stock-based compensation ... A separate but related project that FASB added to its agenda will address potential improvements to accounting for share-based payments to non-employees operating as contractors."

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