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This chapter addresses the accounting for stock-based transactions with nonemployees under ASC 718 upon adoption of ASU 2018-07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-based Payment accounting (see SC 7.2) and ASU 2019-08, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606). See SC 7.2.6 and SC 7.2.7. It also discusses the accounting for stock-based transactions with nonemployees prior to adoption of ASU 2018-07, under ASC 505-50, Equity—Equity-Based Payments to Non-Employees. See SC 7.2A. This chapter summarizes the applicable guidance. It does not contain all of the details included in that guidance and may not address all of the questions that may arise in a given fact pattern. Balance sheet presentation guidance can be found in FSP 15.

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