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.