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A reporting entity that grants awards to non-employees, should provide disclosures similar to those required by ASC 718 if that information is important to understanding the effects of the transaction on the financial statements. The accounting for share-based payment awards issued to nonemployees is largely aligned with the guidance applicable to grants to employees and explicitly includes nonemployee awards in the scope of ASC 718 disclosures.
See SC 1.5 for guidance on determining whether an individual is an employee or non-employee.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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