Transcription of Compensation—Stock Compensation (Topic 718)
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Compensation—Stock Compensation (Topic 718)
Compensation Stock Compensation ( topic 718 ) No. 2014-12 June 2014 Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period a consensus of the FASB Emerging Issues Task Force An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities.
4. Add paragraph 718-10-65-3 and its related heading as follows: > Transition Related to Accounting Standards Update No. 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period
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