Compensation—Stock Compensation (Topic 718)

2. Under current GAAP, Subtopic 505-50, Equity—Equity-Based Payments to Non-Employees, addresses aspects of the accounting for nonemployee share-based payment transactions. The guidance in Subtopic 505-50 for awards to nonemployees is significantly different from the guidance for awards to employees in Topic 718. ................
................

In order to avoid copyright disputes, this page is only a partial summary.