# ASC 505-60-60: Equity — Spinoffs and Reverse Spinoffs — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/60/#60-relationships)

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## ASC 505-60-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/505/60/#60-relationships)

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#### Compensation—Stock Compensation

##### [505-60-60-1](https://asc.understandingaccounting.org/asc/505/60/#505-60-60-1)

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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.