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For detailed technical guidance, you can refer to the official FASB Accounting Standards Codification (ASC) 718.

: Companies must "expense options," meaning they record the value of the equity granted as an expense on their income statement over the period the recipient provides the service (the vesting period). Scope and Applicability 718 dsivlgcplzip

: It generally does not apply to share-based payments used for financing the issuer or those granted as part of a contract with a customer (which falls under Topic 606 ). Recent Updates and Simplifications For detailed technical guidance, you can refer to

AI responses may include mistakes. For financial advice, consult a professional. Learn more For detailed technical guidance