{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/50/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"505","topic_title":"Equity","subtopic":"505-50","subtopic_title":"Equity-Based Payments to Non-Employees","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
ContractSupersededAccounting Standards Update No. 2018-0706/20/2018
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
Counterparty Performance ConditionsSupersededAccounting Standards Update No. 2018-0706/20/2018
Customer (1st def.)SupersededAccounting Standards Update No. 2018-0706/20/2018
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Employee (2nd def.)SupersededAccounting Standards Update No. 2018-0706/20/2018
Fair Value (1st def.)SupersededAccounting Standards Update No. 2018-0706/20/2018
Issued, Issuance, or Issuing of an Equity InstrumentSupersededAccounting Standards Update No. 2018-0706/20/2018
Issued, Issuance, or Issuing of an Equity InstrumentAddedAccounting Standards Update No. 2016-1912/14/2016
Market ConditionSupersededAccounting Standards Update No. 2018-0706/20/2018
Market ConditionAddedAccounting Standards Update No. 2014-0603/14/2014
Market ConditionsSupersededAccounting Standards Update No. 2014-0603/14/2014
Reload Feature and Reload OptionSupersededAccounting Standards Update No. 2018-0706/20/2018
Share-Based Payment TransactionsSupersededAccounting Standards Update No. 2018-0706/20/2018
Terms of a Share-Based Payment AwardSupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-05-1 through 05-9
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-05-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-05-2AAddedAccounting Standards Update No. 2014-0905/28/2014
505-50-05-3AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-05-4AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-05-5AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-10-1SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-15-1 through 15-3
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-15-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-15-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-25-1 through 25-4
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-25-6 through 25-10
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-25-5SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-1 through 30-7
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-1AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-30-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-30-3AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-30-8SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-9 through 30-17
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-9AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-30-10AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-30-18SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-19SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-20 through 30-28
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-22AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-30-29SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-30SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-31SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-35-1 through 35-12
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-35-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-35-1AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-35-3AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-35-4AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-35-13 through 35-16
SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-35-15AmendedAccounting Standards Update No. 2012-0410/01/2012
505-50-45-1SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-45-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-50-1SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-55-1 through 55-24
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-55-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-55-11AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-55-17AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-55-18AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-55-25 through 55-27
SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-55-28 through 55-40
SupersededAccounting Standards Update No. 2018-0706/20/2018
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