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FASB Updates Accounting Rules for Stock Compensation


Click on the link to see how ECE member Ed Hauder breaks down the new EITF clarification on accounting for stock-based compensation.


From the FASB’s April 16, 2010 e-mail release:


Today the FASB issued Accounting Standards Update
No. 2010-13, Compensation—Stock Compensation (Topic 718): Effect of
Denominating the Exercise Price of a Share-Based Payment Award in the
Currency of the Market in Which the Underlying Equity Security Trades

(a consensus of the FASB Emerging Issues Task Force). 


The amendments in this Update are effective for fiscal years, and
interim periods within those fiscal years, beginning on or after
December 15, 2010.


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