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For a subset of share-based payment transactions, this subtopic discusses the accounting and reporting for both the issuer (, the buyer or grantor) and recipient (, the supplier of the good or service or grantee). Also covered in Topic 718 is a subset of these transactions. Whether the grantee satisfies the definition of an employee will have a significant impact on the applicable accounting and reporting obligations for a given transaction (see the definition for determining which guidance to apply to a particular transaction). Whether or not the grantee meets that definition of employee will have a substantial impact on the accounting and reporting requirements. This Subtopic gives guidelines where the grantee does not match that description of an employee, with some exceptions. Updated on 13 February, 2023About eduCBA
An initiative by IIT IIM Graduates, eduCBA is a leading global provider of skill based education addressing the needs 500,000+ members across 40+ Countries. Our unique step-by-step, online learning model along with amazing 5421 courses prepared by top notch professionals from the Industry help participants achieve their goals successfully. All our training programs are Job oriented skill based programs demanded by the Industry. At eduCBA, it is a matter of pride to us to make job oriented hands on courses available to anyone, any time and anywhere. Therefore we ensure that you can enroll 24 hours a day, seven days a week, 365 days a year. Learn at a time and place, and pace that is of your choice. Plan your study to suit your convenience and schedule.
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