In today’s corporate world, employee compensation has evolved beyond just salaries and bonuses. Share-based payments—such as stock options and performance shares—have become popular tools ...

Klarna said this was due to several one-off costs related to depreciation, share-based payments and restructuring. Revenues at the firm increased 13% year-over-year to $701 million.

Accounting for share-based payments to nonemployees in exchange for goods and services would become similar to the accounting for share-based payments to employees under a FASB proposal. The proposal ...