FASB.ORG just issued an update to Topic 718 - here is the overview:
Why Is the FASB Issuing This Accounting Standards Update (Update)?
The Board is issuing this Update as part of its Simplification Initiative. The objective of the Simplification Initiative is to identify, evaluate, and improve areas of generally accepted accounting principles (GAAP) for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The areas for simplification in this Update were identified through outreach for the Simplification Initiative, pre-agenda research for the Private Company Council, and the August 2014 Post-Implementation Review Report on FASB Statement No. 123(R), Share-Based Payment.
Who Is Affected by the Amendments in This Update?
The amendments in this Update affect all entities that issue share-based payment awards to their employees.
What Are the Main Provisions and How Do They Differ from Current Generally Accepted Accounting Principles (GAAP)?
The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Some of the areas for simplification apply only to nonpublic entities.
There are a lot of examples available via this link showing details of the change: FASB.ORG Topic 718 Article
When Will the Amendments Be Effective and What Are the Transition Requirements?
For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, the amendments are effective for annual periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted for any entity in any interim or annual period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period.