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Heads Up — FASB clarifies the accounting for share-based payments issued as sales incentives to customers

Published on: Nov 13, 2019

This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2019-08, Codification Improvements — Share-Based Consideration Payable to a Customer, which clarifies the accounting for share-based payments issued as consideration payable to a customer in accordance with ASC 606. Under the ASU, entities apply the guidance in ASC 718 to measure and classify share-based payments issued to a customer that are not in exchange for a distinct good or service (i.e., share-based sales incentives).

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