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Tax Accounting > Development

Accounting for Lost Deductions on Executive Compensation Above $1 Million
Mar 21,2018

This article explains how companies can elect to account for compensation that is not deductible under Section 162(m) and covers the processes needed to properly recognize DTAs for nondeductible stock awards.

Corporate earnings guidance impacted by new stock compensation rules
Mar 30,2017

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.

FASB Issues Final Update to ASC 718
Apr 07,2016

On March 30, 2016, the FASB issued Accounting Standards Update 2016-09, which finalizes the FASB's updates to simplify the operation of ASC 718, including changes to the accounting treatment of the tax effects of stock compensation, forfeitures, and share withholding.

FASB Issues Accounting Standards Update on Employee Share-Based Payment Accounting Improvements
Apr 06,2016

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 Simplifies Accounting for Share-based Payments
Apr 01,2016

This article provides a handy table that compares the guidance in ASU 2016-09 to prior US GAAP and includes KPMG's observations on the new guidance.

Changes in Accounting for Stock-Based Compensation–Some Good News & Bad News
Apr 01,2016

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.

FASB Issues New Accounting Standard for Stock Compensation
Dec 31,2004

On December 16, 2004, the FASB released its new accounting standard for stock-based compensation.  This standard supersedes APB Opinion No. 25, requiring companies to recognize an expense for all forms of stock-based compensation.   

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