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: It applies to all share-based payment transactions with both employees and nonemployees . 718 dsivlgcplzip

: Recent updates, such as ASU 2021-07 , provide "practical expedients" allowing private companies to use simplified methods to determine the current price of their underlying shares, rather than more complex public-market valuations. AI responses may include mistakes

For detailed technical guidance, you can refer to the official FASB Accounting Standards Codification (ASC) 718. such as ASU 2021-07

: The core requirement is to recognize the cost of services received in exchange for share-based awards based on the fair value of those awards at the grant date.