Month: April 2019

Comment Letter – FASB’s proposal on codification improvements to share-based payment to a customer

Go to Source Author: In our comment letter, we supported the FASB’s proposal to require entities to measure and classify share-based payments to a customer in conjunction with selling goods or services by applying the guidance in ASC 718, Stock Compensation. We believe the proposal would reduce diversity in practice; however, we recommended that the Board provide additional clarifications to prevent additional diversity from...

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SEC in Focus – April 2019

Go to Source Author: Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. Highlights include a discussion of Brexit disclosure considerations, the final rule that simplifies certain disclosure requirements in Regulation S-K, and other recent SEC...

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