# ASC 505-50-05: Equity — Equity-Based Payments to Non-Employees — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/50/#05-overview-and-background)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:6c17b295e052f1adc5b73711e0f061ae614d0eacd497143b484648701b02b170

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 505-50-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/505/50/#05-overview-and-background)

SEC content: no

##### [505-50-05-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:9a1776cccfc62b9c9ca898ef8ce8550a4fd0af4e0d75b559ab5a25b312212f0a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:7936ab7239c95a4f08783d9f73c18e84709844dafd8e798b9645a8b461c8304e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-2A](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-2A)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:e52cc8884dd8f8a85334f2c7532dc78958aefd0c5dd660dd009f1fc3aa6c9a18

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:ea9724087f4268676ea97801b306069c8abf569cdbe3d9c79386f1496753e357

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-4](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:af6b13f41487a0667979175f868c740f2fbf62b2324c28bdb2977b05b8b65990

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-5](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:4f25f393a633c0f74dfb8842bcdd4246d44b489a3a6c7c1076a0a71be077ca72

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-6](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:100bf5198c65a44219bdd1bf1716f46347d3dc5205cfd6a2154f52feb0022e88

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-7](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-7)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:c5e15af0f34206f97ec47dfeb8a9d4817248b30426b56dc0445bad7b4e5d9edf

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-8](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-8)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:a7195fc1cc8c5ab0993a05d52770da44e862f2e0c8cd2e53e86030ebca4c18d0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).

##### [505-50-05-9](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-9)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z

Record version: sha256:2e1c3a915c3ac492867a37bd9b29132a3f0baf2ee67db0838f38e1b99e2564d9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/).