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Deloitte comments on FASB's proposed improvements to the accounting for share-based payments to customers

Published on: Apr 18, 2019

Deloitte & Touche LLP has commented on the FASB's proposed ASU Codification Improvements — Share-Based Consideration Payable to a Customer.

An excerpt from the comment letter is shown below:

We agree that share-based consideration payable to a customer should be subject to the measurement and classification guidance in Topic 718. However, as noted in Appendixes A and B of this letter, we believe that the proposed ASU leaves open certain questions that the Board should address before issuing a final ASU to ensure consistent application in practice.

For more information, see the full text of the comment letter which is available below.


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