This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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:
  • 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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.