https://kpmg.com/us/en/frv/reference-library/2018/di-fasb-simplifies-the-accounting-for-share-based-payments-to-nonemployees.html
Simplification of share-based payments to nonemployees
KPMG reports on ASU 2018-07, which more closely aligns the accounting for employee and nonemployee share-based payments
share based paymentssimplification
https://www.gov.uk/government/publications/making-share-based-payments-to-former-employees
Making share based payments to former employees - GOV.UK
Guidance for employers providing share based payments to former employees.
share based paymentsformer employeesmakinguk
https://tax.thomsonreuters.com/news/fasb-issues-narrow-rules-to-simplify-accounting-for-share-based-payments-to-customers/
FASB Issues Narrow Rules to Simplify Accounting for Share-Based Payments to Customers
Nov 13, 2019 - The FASB issued a new accounting standard on November 11, 2019, to provide companies with a simpler, more consistent way to account for share-based payments...
share based paymentssimplify accounting