The FASB has issued an Exposure Draft for public comment that is intended to address potential diversity in practice related to the measurement of share-based payments awarded to customers in conjunction with the sale of goods and services. 

Guidance in ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-based Payment Accounting stated that these awards should be accounted for under Topic 606 – Revenue from Contracts with Customers as a reduction of the transaction price. ASU 2018-07 did not provide guidance on the measurement of these transactions. To avoid potential diversity in practice, the proposed amendments would require share-based payments to customers be measured in accordance with the guidance in Topic 718. It would also establish that the grant date is the day that the entity (grantor) and the customer (grantee) reach a mutual understanding of the key terms and conditions of the share-based award. Classification and subsequent measurement would also be subject to Topic 718. 

Comments on the Exposure Draft are due by April 18, 2019. The full text of the Exposure Draft is available here.