Compensation—Stock Compensation (Topic 718)

Compensation Stock Compensation (Topic 718) No. 2016-09 March 2016 Improvements to employee Share-Based Payment Accounting 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. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.

requirements apply to both share-based payment transactions and employee stock ownership plan transactions. The following amendments reflect the Board’s decision that all excess tax benefits and all tax deficiencies should be recognized as income tax expense or benefit in the income statement and that those benefits

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  Employee, Stocks, Ownership, Employee stock ownership

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