Accounting Standards Update · 2010
ASU 2010-05 — Compensation - Stock Compensation (Topic 718)
This Accounting Standards Update codifies EITF Topic D-110, Escrowed Share Arrangements and the Presumption of Compensation, from the June 18, 2009 EITF meeting.
Issued: January 15, 2010
Text as published in the FASB Accounting Standards Codification, Basic View.