This Heads Up supersedes our March 31, 2016, Heads Up on the FASB’s simplification of the accounting for share-based payments. It contains revisions that reflect subsequent discussions with the FASB and SEC staffs related to entities’ changes to the net-settlement terms of their share-based payment arrangements from the minimum statutory tax rate to a higher rate up to the maximum statutory tax rate. The revised Heads Up notes that such changes would not be accounted for as a modification.
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