# ASC 718-10-60: Compensation—Stock Compensation — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#60-relationships)

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## ASC 718-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/718/10/#60-relationships)

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#### Equity

##### [718-10-60-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-60-1)

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For guidance related to an investor providing stock compensation on behalf of an investee, see paragraph [505-10-25-3](https://asc.understandingaccounting.org/asc/505/10/#505-10-25-3) for investee accounting.

#### Business Combinations

##### [718-10-60-1A](https://asc.understandingaccounting.org/asc/718/10/#718-10-60-1A)

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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

[805-20-55-50 through 55-51](https://asc.understandingaccounting.org/asc/805/20/#805-20-55-50)

.

#### Derivatives and Hedging

##### [718-10-60-1B](https://asc.understandingaccounting.org/asc/718/10/#718-10-60-1B)

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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](https://asc.understandingaccounting.org/asc/815/40/#815-40-15-5A).

##### [718-10-60-2](https://asc.understandingaccounting.org/asc/718/10/#718-10-60-2)

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For guidance related to stock options in an unrelated entity granted in a share-based payment transaction, see paragraphs

[815-10-55-46 through 55-48](https://asc.understandingaccounting.org/asc/815/10/#815-10-55-46)

.