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Accounting & Auditing Alert October 2020


RubinBrown's Accounting & Auditing Alert is published monthly to inform our clients and contacts about relevant technical accounting and audit-related information.

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FASB Seeks Comment On A Proposal On Determining Current Price Of An Underlying Share For Equity-Classified Share-Option Awards

In response to feedback from private company stakeholders, the Private Company Council noted that determining the fair value of traditional share-option awards at the grant date or at a modification date is costly and complex as private company equity shares often do not have an observable market price, as the shares are not actively traded.


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