FASB addresses valuation of shared-based awards

August 17, 2020

FASB issued a proposal Monday, Aug. 17, that would make it easier for private companies to determine the fair value of a share-option award on its grant or modification date.

Under the proposal, a nonpublic entity could determine the current price of a share underlying an equity-classified share-option award using a valuation method performed in accordance with specific Treasury regulations.

FASB will accept comments on the proposal through Oct. 1. Learn more.

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