FASB Clarifies the Scope of Modification Accounting Under Topic 718

On May 10, 2017, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) with respect to Topic 718, Stock Compensation. The purpose of this ASU is to provide clarity and reduce cost, complexity and diversity in practice.

Exequity's Client Alert on this ASU provides a summary of the clarification provided by FASB.

Download Client Alert (PDF)