The Financial Accounting Standards Board issued a proposed accounting standards update Monday to enhance the accounting guidance for share-based consideration payable to a customer in conjunction with ...

Accounting for share-based payments to nonemployees in exchange for goods and services would become similar to the accounting for share-based payments to employees under a FASB proposal. The proposal ...

The Financial Accounting Standards Board released an accounting standards update Monday to help nonpublic companies that provide equity-classified share-based awards to executives. While stock options ...

Since FASB Statement no. 123(R) began requiring companies to recognize an expense equal to the grant-date fair value of options awarded as compensation, there has been a significant change in ...

Learn how accounting-based incentives reward executives, explore their benefits and potential risks, and how they align executive and shareholder interests.