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

14.8 Disclosure

14.8 Disclosure

There are no specific disclosure requirements for share-based consideration payable to a customer 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 consideration payable to customers.9

Footnotes

9
See paragraph BC18 of ASU 2019-08.