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2019

FASB Issues Proposed ASU to Address the Accounting for Share-Based Payments Issued as Sales Incentives to Customers (March 5, 2019)

Heads Up | Volume 26, Issue 2
March 5, 2019
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FASB Issues Proposed ASU to Address the Accounting for Share-Based Payments Issued as Sales Incentives to Customers

On March 4, 2019, the FASB issued a proposed ASU1 that would clarify the accounting for share-based payments issued as sales incentives to customers (“share-based sales incentives”) under ASC 606.2 Comments on the proposed ASU are due by April 18, 2019. For ease of reference, the proposal’s questions for respondents are reprinted in the appendix of this Heads Up.

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