KPMG reports on ASU 2019-08 on accounting for share-based consideration payable to a customer. The ASU clarifies that share-based consideration payable to a customer is measured under stock compensation guidance.
ASU 2019-08, ASC 718, ASC 606
|Public business entities plus other entities that have adopted ASU 2018-07||All other entities|
|Annual periods – In fiscal years beginning after||Dec. 15, 2019||Dec. 15, 2019|
|Interim periods – In fiscal years beginning after||Dec. 15, 2019||Dec. 15, 2020|
|Early adoption allowed?||Yes, for financial statements that have not yet been issued, but not earlier than the adoption of ASU 2018-07|
An entity with share-based payment awards to customers:
KPMG’s Handbook: Share-based payment