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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.

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®

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