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FASB discusses stock compensation and NFP financial statements

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Sep 05, 2013

At its September 4, 2013, meeting, the FASB discussed (1) discretionary provisions and clawback features of stock compensation awards and (2) its ongoing project on financial statements for not-for-profit entities.

The FASB decided not to add a project to its agenda on how to determine the grant date of share-based payments when the terms and conditions of those awards contain discretionary provisions and clawback features.

The Board continued its deliberations on its project regarding financial statements of not-for-profit entities. During the meeting, the Board reached tentative decisions on three items.

See the meeting minutes on the FASB's website for more information about the discussions during this meeting.


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