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2016

FASB Proposes to Amend the Scope of Modification Accounting for Share-Based Payment Arrangements (November 18, 2016)

FASB Proposes to Amend the Scope of Modification Accounting for Share-Based Payment Arrangements

Heads Up | Volume 23, Issue 30
November 18, 2016
by Sandie Kim and Jonathan Margate, Deloitte & Touche LLP
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On November 17, 2016, the FASB issued a proposed ASU1 that would amend the scope of modification accounting for share-based payment arrangements. The proposed ASU provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718.2 Specifically, an entity would not apply modification accounting if the fair value,3 vesting conditions, and classification of the awards are the same immediately before and after the modification.

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