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Research Center : Development

Mar 30,2017 | PwC

Corporate earnings guidance impacted by new stock compensation rules

In 2016, the FASB issued Accounting Standard Update (‘ASU’) 2016-09, Improvements to Employee Share-Based Payment Accounting, which makes a number of changes meant to simplify and improve accounting for share-based payments. One of the most significant changes relates to accounting for tax deductions associated with stock compensation, and will now result in all tax benefits being reflected in corporate earnings. This article examines what companies will need to consider in applying these changes.

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