While most of the guidance on share-based payments granted to nonemployees is aligned with the requirements for share-based payments granted to employees, there remain some differences, notably those related to the attribution of compensation cost and an entity’s election to measure a nonemployee stock option award by using the contractual term instead of the expected term. See Chapter 9 for additional information about accounting for nonemployee awards.
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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.