May 4, 2016 — At today’s meeting, the FASB tentatively decided to expand the scope of ASC 7181 to include all share-based payment arrangements related to acquiring both goods and services from nonemployees. The Board’s tentative decision would result in the classification and measurement of nonemployee share-based payments under the existing guidance in ASC 718 for employee awards. Nonemployee share-based payments initially within the scope of ASC 718 would remain within the scope of that guidance for classification and measurement purposes unless the share-based payments are modified after performance is complete.
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