Accounting Standards Update · 2018
ASU 2018-07 — Compensation—Stock Compensation (Topic 718)—Improvements to Nonemployee Share-Based Payment Accounting
The amendments in this Update expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees.
This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2017-220—Compensation—Stock Compensation (Topic 718)—Improvements to Nonemployee Share-Based Payment Accounting, which has been deleted.
Issued: June 20, 2018
Text as published in the FASB Accounting Standards Codification, Basic View.