Deloitte's summary of and observations on ASU 2016-09, including an example of the journal entries for the new tax accounting.
The FASB proposed new Staff Positions on determining the grant date of a share-based payment
and on a simplified transition method for computing the available excess tax benefits in
additional paid-in capital at the time Statement 123R is adopted,
1 and the SEC’s economists
reported their analysis of using market instruments to value employee stock options.2 This
edition of Defining Issues summarizes the new guidance.