descriptionIssue Brief Posted on: 6/18/2016

ASC 718 Revisions Survey Report

Boxian Kolb Takis Makridis

On March 30, 2016, FASB released Accounting Standards Update No. 2016-09 (ASU 2016-09), marking the first major revision to ASC 718 since its inception in 2006. These changes have substantially different implications for different companies. For some, it may add complexity. For others, it could eliminate some arduous manual procedures.

We polled over 200 equity compensation professionals on their reactions to ASU 2016-09 and its effects on their respective companies. In this report, we reveal what they had to say.

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