Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 113

Entities that issue share-based payments to customers shall use the guidance in Topic 718 to measure and classify the award. Topic 718 requires the payment to be measured on the basis of the grant-date fair value. The grant date is the date at which a grantor and grantee reach a mutual understanding of the key terms and conditions of a share-based payment award. The amount recorded will reduce the transaction price (revenue).