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After the effective date of the amendments in Update 2018-07, the Codification would have no longer provided explicit guidance on when to measure share-based payment awards granted to a customer.  The amendments in this Update require that an entity measure and classify share-based payment awards granted to a customer by applying the guidance in Topic 718. The amount recorded as a reduction of the transaction price is required to be measured on the basis of the grant-date fair value of the share-based payment award in accordance with Topic 718.
This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2019-400—Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer, which has been deleted.
Issued: November 11, 2019

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