Heads Up — FASB offers practical expedient to nonpublic entities for measuring equity-classified share-based payment awards

Published on: 26 Oct 2021

This Heads Up discusses the FASB’s recently issued Accounting Standards Update No. 2021-07, Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards. The ASU allows nonpublic entities to use, as a practical expedient, “the reasonable application of a reasonable valuation method” to determine the current price input of equity-classified share-based payment awards issued in exchange for goods or services.


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