KPMG reports on ASU 2018-07, which more closely aligns the accounting for employee and nonemployee share-based payments. However, differences remain in the accounting for attribution and a contractual term election for valuing nonemployee equity share options.
Effective date:
Annual periods – Fiscal years beginning after
Interim periods – In fiscal years beginning after
Public business entities
December 15, 2018
December 15, 2018
All other entities
December 15, 2019
December 15, 2020
Early adoption allowed? Yes, but no earlier than the company’s adoption date of ASC 606, Revenue from Contracts with Customers
KPMG’s Handbook: Accounting for share-based payments
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