# ASC 710-10-S15: Compensation—General — Overall — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#sec-15-scope-and-scope-exceptions)

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## ASC 710-10-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/710/10/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Lump-Sum Payment Under Union Contracts

##### [710-10-S15-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-S15-1)

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See paragraph [710-10-S99-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-S99-1), SEC Observer Comment: Lump-Sum Payments Under Union Contracts, for SEC Staff views on the scope to which paragraph [710-10-25-13](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-13) applies.