One of the most challenging issues facing leaders in the public accounting profession is the high rate of employee turnover. A recent survey finds that…
For a partner in an accounting firm, there is nothing more frustrating than when a good employee presents his resignation letter. Not only is losing…
Changes to Accounting for Employee Share-Based Payment
ASU 2016-09 May Increase Volatility of Diluted EPS
In March 2016, FASB issued Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting. The new guidance [codified under Accounting Standards Codification (ASC) Topic 718,…