All KPMG's publications and guides relevant to share-based compensation
June 27, 2018
KPMG reports on ASU 2017-09, which clarifies what constitutes a modification of a share-based payment award. The ASU specifies when companies will need to apply modification accounting under ASC 718-20.
June 22, 2018
KPMG reports on ASU 2018-07, which more closely aligns the accounting for employee and nonemployee share-based payments
March 07, 2017
The FASB’s proposed ASU would align the accounting for employee and nonemployee share-based payments.
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