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Research Center : Development

Apr 01,2016 | Aon Hewitt

Changes in Accounting for Stock-Based Compensation–Some Good News & Bad News

As part of its effort to reduce the cost and complexity of accounting for share-based payments (stock options, restricted stock, performance shares, etc.), the Financial Accounting Standards Board recently issued Accounting Standards Update (ASU) 2016-09. This article discusses some of the positive and negative outcomes of the new rules.

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