# ASC 505-50-S99: Equity — Equity-Based Payments to Non-Employees — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/50/#sec-99-sec-materials)

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## ASC 505-50-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/505/50/#sec-99-sec-materials)

SEC content: yes

##### [505-50-S99-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-1)

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[Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/)

##### [505-50-S99-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-2)

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Source downloaded (UTC): 2026-09-10T00:39:12.879Z to 2026-09-10T00:39:12.879Z

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[Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/)