In Brief Classifying a worker as an employee or an independent contractor has a significant effect on the cost of employing that individual. For this…
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,…