718 Dsivlgcplzip ◉

: It generally does not apply to share-based payments used for financing the issuer or those granted as part of a contract with a customer (which falls under Topic 606 ). Recent Updates and Simplifications

For detailed technical guidance, you can refer to the official FASB Accounting Standards Codification (ASC) 718. 718 dsivlgcplzip

: The core requirement is to recognize the cost of services received in exchange for share-based awards based on the fair value of those awards at the grant date. : It generally does not apply to share-based