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This article summarizes how ASU 2016-09 amends ASC 718, including changes to tax accounting procedures, application of estimated forfeiture rates, and the treatment of share withholding.
FASB aligns Employee and Nonemployee Stock Compensation Guidance
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FASB Simplifies Accounting for Share-based Payments
EITF Issue 13-D Explained
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New Disclosures About Option Expensing
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