Regulatory Alerts2021-12-01 | 2021-26027Added · Updated
Staff Accounting Bulletin No. 120
The Securities and Exchange Commission issued Staff Accounting Bulletin No. 120 to provide interpretive guidance for public companies estimating the fair value of share-based payment transactions while in possession of material non-public information. The bulletin updates existing guidance to conform with FASB ASC Topic 718, specifically addressing valuation assumptions such as current share price and expected volatility for 'spring-loaded' awards. Additionally, the SEC rescinded and amended portions of the Staff Accounting Bulletin Series to align with recent Accounting Standards Updates regarding employee and nonemployee share-based compensation.
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