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| FASB Continues Project to Improve and Simplify Accounting for Stock Compensation Under FASB ASC Topic 718 (PDF) FW Cook  Feb. 22, 2015 3 pages. "The agenda for the February 4 meeting was dominated by the deliberation of transition and disclosure requirements for the proposed changes, which are summarized [in a chart in this article].... [An] Exposure Draft of an Accounting Standards Update (ASU) ... is expected to be issued during the second quarter of 2015 followed by a 60-day public comment period. The FASB decided to hold off on determining an effective date for the ASU until feedback is received from the comment period. However, a tentative date suggested by the FASB's staff was for fiscal years beginning after December 15, 2016, with a 1-year deferral for nonpublic companies." |
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