Transcription of Compensation—Stock Compensation (Topic 718)
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Compensation—Stock Compensation (Topic 718)
Compensation Stock Compensation (Topic 718) No. 2018-07 June 2018 Improvements to Nonemployee Share-Based Payment Accounting An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
the grantor had paid cash for the goods or se rvices instead of paying with or using share-based payment awards. At present, practice analogizes the guidance for employee share-based awards in Topic 718 when there is not direct guidance for similar nonemployee share-based payment awards. The Board expects practice
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