The Rundown: Third Quarter 2023
Cherry Bekaert
OCTOBER 25, 2023
Prior to ASU 2018-07, accounting for share-based payments to nonemployees was under ASC 505-50, Equity-based Payments to Nonemployees. After ASU 2018-07, accounting for share-based payments to nonemployees is under ASC 718, Compensation-Stock Compensation. incurred credit losses”). incurred credit losses”).
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