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|FASB Directs Staff to Draft a Final Accounting Standards Update on Employee Share-Based Payment Accounting Improvements (PDF)|
Dec. 22, 2015
"The final ASU would amend Topic 718 in the following eight areas: ...  Stock-for-tax withholding ...  Presentation of stock-for-tax withholding on statement of cash flows ...  Accounting for award forfeiture ...  Accounting for excess tax benefits and deficiencies ...  Presentation of excess tax benefits and deficiencies on statement of cash flows ...  Classification of awards with contingent repurchase features ...  Estimating expected term of stock option award for nonpublic companies ...  Using intrinsic value rather than fair value for liability awards for nonpublic companies."
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