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U.S. comment letter on employee share-based payment improvements

Published on: Aug 17, 2015

Deloitte & Touche LLP comments on the FASB's proposed Accounting Standards Update, Improvements to Employee Share-Based Payment Accounting, issued on June 8, 2015.

An excerpt from the comment letter is shown below:

We support the Board’s efforts to improve aspects of U.S. GAAP that are unnecessarily complex and costly as part of its simplification initiative. We believe that the proposed ASU furthers these objectives and will reduce complexity for financial statement preparers without adversely affecting the utility of the financial statements.

Full text of the comment letter is available below.


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