{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/60/#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":"505","topic_title":"Equity","subtopic":"505-60","subtopic_title":"Spinoffs and Reverse Spinoffs","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Compensation—Stock Compensation","paragraphs":[{"citation":"505-60-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_010F7BB1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For compensation-related consequences of exchanges of share options or other equity instruments or changes to their terms in conjunction with an equity restructuring, see Topic <a altsource=\"GUID-37C8A489-7666-4EF7-AB4F-17B284EC8C1C.ditamap\" class=\"ditamap\">718</a>. </span></span></div></div>","snippet":"For compensation-related consequences of exchanges of share options or other equity instruments or changes to their terms in conjunction with an equity restructuring, see Topic 718.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:617b2bba43a66f79ceb88ed887c9abde330e659b3df89b5695d0cf94817a3ccf","downloaded_from":"2026-09-10T00:39:35.416Z","last_downloaded_at":"2026-09-10T00:39:35.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481331","source_sha256":"f66508dadf140516f15758e0ec6db68a509a98ccdc2a16b61bae997b390d1e61"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:057a0edf1d92b7cebbd2ee8d931c5ffa909ecce5c5238e4ec51d266b206bb94e","downloaded_from":"2026-09-10T00:39:35.416Z","last_downloaded_at":"2026-09-10T00:39:35.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481331","source_sha256":"f66508dadf140516f15758e0ec6db68a509a98ccdc2a16b61bae997b390d1e61"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80619ecb7a3695377e6d2aea34367cbb74b98804e15f591088866eeab51bdcea","downloaded_from":"2026-09-10T00:39:35.416Z","last_downloaded_at":"2026-09-10T00:39:35.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481331","source_sha256":"f66508dadf140516f15758e0ec6db68a509a98ccdc2a16b61bae997b390d1e61"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80619ecb7a3695377e6d2aea34367cbb74b98804e15f591088866eeab51bdcea","downloaded_from":"2026-09-10T00:39:35.416Z","last_downloaded_at":"2026-09-10T00:39:35.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481331","source_sha256":"f66508dadf140516f15758e0ec6db68a509a98ccdc2a16b61bae997b390d1e61"}}