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FASB proposes improvements to the accounting for share-based payments to customers

  • FASB document Image

Mar 04, 2019

The FASB has issued a proposed Accounting Standards Update (ASU), “Codification Improvements — Share-Based Consideration Payable to a Customer.”

The pro­posed ASU would clarify the accounting for share-based payments issued as sales incentives to customers. Entities would be required, among other things, to apply the guidance in ASC 718 when measuring and classifying share-based payments to a customer. Com­ments on the pro­posed ASU are due by April 4, 2019.

For more in­for­ma­tion, see Deloitte's related Heads Up as well as the pro­posed ASU on the FASB’s Web site.

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