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FASB Commences Project to Improve and Simplify Accounting for Stock Compensation Under ASC Topic 718 (PDF)
FW Cook 
Nov. 7, 2014 2 pages. "On October 8, 2014 [FASB] added to its agenda a narrow-scope project to improve and simplify accounting for stock compensation under FASB Accounting Standards Codification (ASC) Topic 718. The project is intended to focus on the following six areas: [1] Minimum statutory withholding requirements; [2] Presentation of stock-for-tax withholding transactions on the statement of cash flows; [3] Accounting for forfeitures; [4] Accounting for excess tax benefits and deficiencies; [5] Presentation of excess tax benefits on the statement of cash flows; [and] [6] Simplifications and practical expedients for nonpublic companies[.]" MORE >> |
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