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: 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.

: This includes standard employees, certain leased employees, and nonemployee directors. 718 dsivlgcplzip

: It generally does not apply to share-based payments used for financing the issuer or those granted as part of a contract with a customer (which falls under Topic 606 ). Recent Updates and Simplifications : Recent updates, such as ASU 2021-07 ,