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Research Center : Development

May 23,2017 | BDO

FASB Clarifies Accounting for Modifications of Share-Based Payments

The FASB recently issued ASU 2017-09 to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The ASU becomes effective for all entities for fiscal years beginning after December 15, 2017.

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