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Text of FASB Accounting Standards Update 2024-01: Compensation -- Stock Compensation (Topic 718) (PDF)
Financial Accounting Standards Board [FASB] 
[Official Guidance] Mar. 22, 2024 28 pages. "The FASB is issuing the amendments in this Update to improve generally accepted accounting principles (GAAP) by adding an illustrative example to demonstrate how an entity should apply the scope guidance in paragraph 718-10-15-3 to determine whether profits interest and similar awards should be accounted for in accordance with Topic 718, Compensation -- Stock Compensation." MORE >> |
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