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Overview
Our publication discusses the FASB’s final guidance clarifying the accounting for share-based consideration payable to a customer in conjunction with selling goods or services. The guidance applies to all reporting entities that issue share-based consideration to a customer in the scope of ASC 606 and is effective for fiscal years beginning after 15 December 2026 and interim periods within those fiscal years. Entities are permitted to apply the guidance on either a modified retrospective or retrospective basis.