Improvements to Non-employee Share-Based Payment Accounting

In June 2018, FASB issued Accounting Standards Update No. 2018-07 in an effort to simplify the accounting for share-based payments to non-employees.

The update reflects the Board’s decision to expand the scope of ASC Topic 718 to include share-based payment transactions for acquiring goods and services from non-employees and supersedes Subtopic 505-50.


AIT Consulting provides services in accounting for stock-based compensation programs. Please contact us for more information on our valuation and technical accounting services related to these types of compensation plans.

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