All Topic 718 articles
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ArticleSEC updates guidance on ‘spring-loaded’ compensation awards
The Securities and Exchange Commission released new guidance for listed companies on how to properly recognize and disclose compensation costs for “spring-loaded” awards made to executives.
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ArticleFASB update provides expedient for valuing share-based awards
The Financial Accounting Standards Board has provided a practical expedient for private companies to reduce the complexity of determining the fair value of share-based awards.