Existing accounting rules call for different treatment of stock-based compensation paid to employees vs. nonemployees. The dual standards were recently aligned, however. Under the updated guidance, share-based payments made to employees, contractors and consultants all will be recognized in the same period and in the same manner as if the company had paid cash for goods or services instead of stock. The changes go into effect in 2019 for calendar-year public companies; private companies get an extra year to comply. Contact us for more details.