Nonemployee share-based payment accounting improvements
The objective of the project is to reduce cost and complexity and improve the accounting for nonemployee share-based payment awards issued by public and private companies.
Meeting minutes
FASB Board discussions regarding this project are found in the following meeting minutes:
- November 14, 2018 — The Board discussed proposed codification improvements on the amendments in ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting.
- December 13, 2017 — The Board discussed feedback received on its proposed ASU.
- November 30, 2016 — The Board discussed issues relating to the development of a proposed ASU addressing the simplification of accounting for nonemployee share-based payment awards issued by public and private companies.
- June 15, 2016 — The Board addressed potential transition methods related to the tentative decisions made at its May 4, 2016, meeting and discussed which disclosures should be required as part of its project on improving the accounting for share-based payment arrangements with nonemployees.
- May 4, 2016 — The Board continued deliberations, specifically discussing questions regarding alternatives presented during the last Board meeting.
- December 16, 2015 — The Board added this project to its technical agenda.
Current status
On March 7, 2017, the FASB issued a proposed ASU, Improvements to Nonemployee Share-Based Payment Accounting. Comments are due by June 5, 2017.
Project milestones
| Date | Developments | Comments |
|---|---|---|
| December 16, 2015 | Project added to the FASB's technical agenda. | |
| March 7, 2017 | Proposed ASU, Improvements to Nonemployee Share-Based Payment Accounting, is added. | Comments due June 5, 2017. |
