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FASB simplifies guidance on nonemployee share-based payments

  • FASB document Image

Jun 20, 2018

The FASB has issued Accounting Standards Update (ASU) No. 2018-07, “Improvements to Nonemployee Share-Based Payment Accounting.”

The ASU supersedes ASC 505-50 and expands the scope of ASC 718 to include all share-based payment arrangements related to the acquisition of goods and services from both nonemployees and employees.

For more information, see Deloitte's Heads Up newsletter as well as the press release, ASU, and FASB in Focus newsletter on the FASB’s Web site.

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