Understanding Accounting
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ASU 2016-09 — improvements to employee share-based payment accounting

FASB amendment simplifying employee award tax effects, forfeitures, statutory withholding, and cash flow presentation.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
ASU 2016-09
Relevant parts
Summary and amendments to Topics 718, 740, and 230
Currency
current · checked Aug 8, 2026

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The adopted amendments are part of the current award close. The course keeps book compensation, deferred tax, actual deduction, excess or deficiency, cash withholding, and cash-flow classification visible rather than treating “tax benefit” as one interchangeable amount.