Accounting Standards Update · 2009
ASU 2009-09 — Accounting for Investments—Equity Method and Joint Ventures and Accounting for Equity-Based Payments to Non-Employees
This Accounting Standards Update represents a correction to Section 323-10-S99-4, Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee. Section 323-10-S99-4 was originally entered into the Codification incorrectly.
Issued: September 17, 2009
Text as published in the FASB Accounting Standards Codification, Basic View.