Deloitte's Roadmap: Share-Based Payment Awards

Chapter 14 — Accounting for Share-Based Payments Issued as Sales Incentives to Customers

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Chapter 14 — Accounting for Share-Based Consideration Payable to a Customer 14.1 Background 14.2 Overview 14.3 Scope 14.4 Initial Measurement 14.5 Classification 14.6 Subsequent Measurement and Presentation 14.7 Recognition 14.8 Disclosure