9.8 Disclosures

There are no specific or incremental disclosure requirements for nonemployee share-based payment arrangements because the disclosures in ASC 718 apply equally to employee and nonemployee awards. Under ASC 718-10-50-2(g), separate disclosures for nonemployee awards would be required “to the extent that the differences in the characteristics of the awards make separate disclosure important to an understanding of the entity’s use of share-based compensation.” See Chapter 13 for additional guidance on disclosures about share-based payment awards.