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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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09/18/2020

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.

 

Readers should not act upon information presented without individual professional consultation.