footbridge

To the Point - FASB proposes nonpublic entity practical expedient for the fair value of equity-classified share options


Overview

The FASB proposed a practical expedient that would allow nonpublic entities to determine the current share price input  when valuing equity-classified share-option awards by using a valuation method allowed by Section 409A of the Treasury Regulations. Comments are due by 1 October 2020.

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