# ASC 505-50-55: Equity — Equity-Based Payments to Non-Employees — 55 Implementation Guidance and Illustrations Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/505/50/#55-implementation-guidance-and-illustrations) 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): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:d187328815f640b1f275dc9d6980f503835d48388f86677695784b83d7ff2096 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/505/50/#55-implementation-guidance-and-illustrations) SEC content: no ##### [505-50-55-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:cf7413b946d391cb730694211e868329f644727123a88cd777f0628bcb919d01 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 [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:e74f9cf09108e08d58cafdfd5ba8b7db718b95a6c647fc27e8c9553f19175e65 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-35](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:d30451198b5b8d623e8fc1ecc74788282127920b9109a5eb268f8920465364ec 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/). ##### [505-50-55-36](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:c8b9909f0f584f76a86bbb1654493de945211c634f111cdc72b8866bd48b2c0a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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