We’ve updated our Revenue from contracts with customers guide to include new guidance and insights on accounting for share-based awards issued to a customer.
This guide was partially updated in March 2020.
PwC’s accounting and financial reporting guide, Revenue from contracts with customers, was updated to reflect the guidance in ASU 2019-08, which clarifies the measurement and classification of share-based payment awards issued to a customer.
To download the guide onto an iPad, please open the PDF. Once open, click on the Action button, which appears as a square icon with an upwards pointing arrow. From within the action menu, select the “Copy to iBooks” option. The guide will then be saved to your iBooks app for future access.