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2016

FASB Simplifies the Accounting for Share-Based Payments (April 21, 2016)

FASB Simplifies the Accounting for Share-Based Payments

Heads Up | Volume 23, Issue 13
April 21, 2016 (Originally Issued March 31, 2016)
by Sandie Kim, Rob Morris, and John Franco, Deloitte & Touche LLP
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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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