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
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.