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: This includes standard employees, certain leased employees, and nonemployee directors.

: Recent updates, such as ASU 2021-07 , provide "practical expedients" allowing private companies to use simplified methods to determine the current price of their underlying shares, rather than more complex public-market valuations. 718 dsivlgcplzip

: It applies to all share-based payment transactions with both employees and nonemployees . : This includes standard employees

: 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 certain leased employees