13.6 Nonemployee Awards

The disclosure requirements in ASC 718-10-50-1 and 50-2 apply to nonemployee awards. As noted in ASC 718-10-50-2(g), an entity must consider whether it should provide the disclosures required by ASC 718-10-50-2(a)–(f) separately for employee and nonemployee awards if the differences between the awards’ characteristics are important to an investor’s understanding of them.