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Compensation cost for nonemployee awards is recognized over the service period for IFRS, whereas for US GAAP it is recognized in the same period and manner as if cash had been paid in exchange for the goods or services, which may or may not be the same pattern.
US GAAP
IFRS
Under US GAAP, compensation cost for nonemployee awards is recognized as if cash had been paid.
Under IFRS, compensation cost is recognized over the service period for all awards.

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