On May 15, 2025, the FASB issued Accounting Standards Update (ASU) 2025-04, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer. The amendments in ASU 2025-04 provide accounting guidance for share-based consideration payable to a customer in conjunction with selling goods or services. The amendments affect the timing of revenue recognition for entities that offer to pay share-based consideration (for example, equity instruments) to a customer (or to other
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ASU 2025-04: Share-Based Consideration Payable to a Customer
May 21, 2025 · 198.1 KB Download
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Download the CPEA Alert - May 2025 - ASU 2025-04 - Share-Based Consideration Payable to a Customer
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