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Comment Letter - FASB proposal on the accounting for share-based consideration payable to a customer


Overview

In our comment letter, we support the FASB’s intent to improve the decision usefulness and operability of the guidance for share-based consideration payable to a customer in conjunction with selling goods or services and reduce diversity in practice impacting the timing of a grantor’s revenue recognition. We recommend that the Board clarify certain aspects of the proposal to allow stakeholders to better understand the Board’s intent on certain matters.

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