Simplifying Share-Based Payment Accounting

The Financial Accounting Standards Board (FASB) has begun a project to make improvements to the accounting for share-based payments. The project is part of the FASB’s Simplification Initiative in which it is improving narrow-scope issues within U.S. GAAP where cost and complexity can be reduced while maintaining or improving the usefulness of information provided in the financial statements.

The FASB has reached decisions on three topics that were identified to simplify the accounting for share-base payments. Learn more about these topics in this MHM Messenger: Simplifying Share-Based Payment Accounting.

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