Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 111

ASU 2018-07 was issued to address accounting for share-based payments transactions for acquiring goods and services from nonemployees. In this update, the code was amended to require that share-based payment awards granted to a customer in conjunction with selling goods or services should be accounted for under the new revenue recognition guidance (ASC 606). Although ASU 2018-07 required that the value of the share-based payments reduce revenue, the standard did not address how to measure the share-based payment. Because some entities may choose to apply the non-cash guidance under ASC 606 and others may use the guidance in ASC 718 (measurement at grant date), the FASB issued this standard so that such diversity in practice would not exist.