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

14.8 Disclosure

14.8 Disclosure

The FASB decided not to establish specific disclosure requirements for share-based sales incentives because ASC 606 and ASC 718 already provide guidance on disclosures related to revenue transactions and share-based payment arrangements. Accordingly, an entity should evaluate the disclosure requirements in both ASC 606 and ASC 718 when it grants share-based sales incentives to customers.8

Footnotes

8
See paragraph BC18 of ASU 2019-08.