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ASU 2017-09 — scope of modification accounting

FASB amendment clarifying when a change to share award terms invokes Topic 718 modification accounting.

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Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
ASU 2017-09
Relevant parts
Summary and amendments to Topic 718 modification scope
Currency
current · checked Aug 8, 2026

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The award file compares fair value, vesting conditions, and classification immediately before and after a term change. A changed document does not always produce modification accounting, and a spreadsheet cannot supply missing before-and-after terms.