FASB’s Amendments to ASC 718 (ASU 2016-09) With a Private Company Focus

In March 2016, the FASB issued Accounting Standards Update No. 2016-09, finalizing its initiative to simplify and improve ASC 718 for employee share-based payment awards.

We have published extensively on how these changes are impacting public companies. This issue brief details how ASU 2016-09 will affect private companies, covering topics including fair value for liability awards, expected term estimation, share withholding, and indefinite deferral.

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