{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/260/10/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"260","topic_title":"Earnings Per Share","subtopic":"260-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Compensation—General","paragraphs":[{"citation":"260-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7E4FADEA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the effects of employer shares held by a rabbi trust in computing basic and diluted EPS, see Section <a altsource=\"GUID-439351A0-9060-4752-81D8-8163DBC5A028.ditamap\" class=\"ditamap\">710-10-45</a>.</span></span></div></div>","snippet":"For the effects of employer shares held by a rabbi trust in computing basic and diluted EPS, see Section 710-10-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:505f8364b382c3bcfac00e1bec96957fd91f173da2f7ef7e901510bf4ce8a369","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a235b7c689cd9eeece4b7e1d4d2b69b11b86ce1648058f3d3e93b7765528f41b","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}},{"block":null,"heading":"Compensation—Stock Compensation","paragraphs":[{"citation":"260-10-60-1A","para":"60-1A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7E4FAF39-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the effects of equity share options granted in <a href=\"/glossary/s/#share-based-payment-arrangements\" class=\"term\" title=\"An arrangement under which either of the following conditions is met: One or more suppliers of goods or services (including employees) receive awards of equity shares, equity share options, or other equity instruments. The entity incurs liabilities to suppliers that meet either of the following conditions: The amounts are based, at least in part, on the price of the entity's shares or other equity instruments. (The phrase at least in part is used because an award may be indexed to both the price of the entity's shares and something other than either the price of the entity's shares or a market, performance, or service condition.) The awards require or may require settlement by issuance of the entity's shares. The term shares includes various forms of ownership interest that may not take the legal form of securities (for example, partnership interests), as well as other interests, including those that are liabilities in substance but not in form. Equity shares refers only to shares that are accounted for as equity. Also called share-based compensation arrangements.\"><span>share-based payment arrangements</span></a>, nonvested shares, and similar equity instruments in computing diluted EPS, see Section <a altsource=\"GUID-12E59800-6C3A-4675-9BA5-6F08D9FEB5BE.ditamap\" class=\"ditamap\">718-10-45</a>. </span></span></div></div>","snippet":"For the effects of equity share options granted in share-based payment arrangements, nonvested shares, and similar equity instruments in computing diluted EPS, see Section 718-10-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87407b0d25365d03f522332d37381ed00725d64f6758ab699bc3c53649fe111a","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}},{"citation":"260-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For the effects of issues resulting from the existence of <a href=\"/glossary/e/#employee-stock-ownership-plan\" class=\"term\" title=\"An employee stock ownership plan is an employee benefit plan that is described by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 as a stock bonus plan, or combination stock bonus and money purchase pension plan, designed to invest primarily in employer stock. Also called an employee share ownership plan.\"><span>employee stock ownership plans</span></a> in computing basic and diluted EPS and the related disclosure requirements, see Sections <a altsource=\"GUID-2D94DCE4-430D-48D4-9235-C8ED55E4018B.ditamap\" class=\"ditamap\">718-40-45</a> and <a altsource=\"GUID-9DBA2628-00AF-4398-8BAB-02158CCB44B7.ditamap\" class=\"ditamap\">718-40-50</a>.</div></div>","snippet":"For the effects of issues resulting from the existence of employee stock ownership plans in computing basic and diluted EPS and the related disclosure requirements, see Sections 718-40-45 and 718-40-50.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba89181cf87dea31ed918dd1c832c5ab9e9e1a07bd737baa6cd1282bbe7ab86c","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cccdae889717d5528ce68e55bebe06c7d9fe7703bc3aa226c24ac3415295b976","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1e7a149cf3d28a0f765d88f81828731f766b41501fc42b9ac19f9b41dcbaed","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1e7a149cf3d28a0f765d88f81828731f766b41501fc42b9ac19f9b41dcbaed","downloaded_from":"2026-09-09T23:19:16.845Z","last_downloaded_at":"2026-09-09T23:19:16.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482612","source_sha256":"adb1d4163961283863eee005034163d82e8c3e69416012915e05f5dcbf30c82c"}}