The Unreported Complexity of Pre-IPO Equity Compensation

Fred WhittleseyEffective Equity: The Equity Compensation Blog0 Comments

The headline this week in the Journal of Accountancy was “FASB share-based payments standard challenges private companies” reporting that the Financial Accounting Foundation  review of FAS123(R) concluded that everything is fine…almost.Of course, FAS123(R) is now ASC Topic 718 which I would have thought the Financial Accounting Foundation would be aware of. They conclude that the rules: Ensure that the cost of equity … Read More