718 Dsivlgcplzip May 2026

: This includes standard employees, certain leased employees, and nonemployee directors.

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: It applies to all share-based payment transactions with both employees and nonemployees . : This includes standard employees

: The FASB expanded Topic 718 to align the accounting for nonemployee share-based payments more closely with the rules for employee awards. certain leased employees

: Companies must "expense options," meaning they record the value of the equity granted as an expense on their income statement over the period the recipient provides the service (the vesting period). Scope and Applicability