: 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
: The FASB expanded Topic 718 to align the accounting for nonemployee share-based payments more closely with the rules for employee awards. 718 dsivlgcplzip
: Companies must "expense options," meaning they record the value of the equity granted as an expense on their income statement over the period the recipient provides the service (the vesting period). Scope and Applicability : It generally does not apply to share-based