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For guidance related to an investor providing stock compensation on behalf of an investee, see paragraph 505-10-25-3 for investee accounting.
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For guidance on accounting for contractual termination benefits and curtailment losses under employee benefit plans that will be triggered by the consummation of a business combination, see paragraphs
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For guidance related to equity-linked financial instruments issued to investors for purposes of establishing a market-based measure of the grant-date fair value of stock options granted in share-based payment transactions, see paragraph 815-40-15-5A.
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For guidance related to stock options in an unrelated entity granted in a share-based payment transaction, see paragraphs
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