# ASC 718-10-65: Compensation—Stock Compensation — Overall — 65 Transition and Open Effective Date Information Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/718/10/#65-transition-and-open-effective-date-information) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:fe60a2e7e36c62964201d8d6d5e8ec65f90209338b372780569118db751eaabe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 718-10-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/718/10/#65-transition-and-open-effective-date-information) SEC content: no ##### [718-10-65-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:1d5b07f5af1883c4e2545121830ccda9267b4cb5acdebabd3f5d2dad60d103ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 03/30/2016 by Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-2](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:0f0e456eaa69934dd9c449d5512227e46f62465d45e5f21ee946d299dac077a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-13, _Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades_. ##### [718-10-65-3](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:4b10c82b7fb2251ae8d2c79ee1b3d74b09f9e7c408e8a8f9ee698e923fa988b3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-12, _Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period_. ##### [718-10-65-4](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:59e4949da2a26fd9a5351ad03a7a09efc3c91ffd34e7f87e2ccdbc5547d65eda Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-5](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:2586f3ee52d4ba79c7e59d9c06368315b79e8d3b4013940093f529c39be350e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-6](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:b160ceb668e5cec836c8a1aa6bad492c398a88c11ee2cd512817f86171a57592 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-7](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:57d841c0502bb8c415decd815a6fb609ecde8f270fa09a9ec419532212225b34 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-8](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:611797229478ed43e06bb9cbee35dc361404a47e172e962ec20a15fea53d0009 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-9](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:339993f1c574737f75cdf6f297474c716c437aabb55cd8788063e4ce9e58b85b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-10](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:ce5acaacd551d1c14db697b1fb03517240993ef4b3fbcd31c7552c543bb0bfd6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-09, _Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting_. ##### [718-10-65-11](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:3fc85b1f69818d62a2b3885d516f5f6ce6286cdc4bcd5b0fb0f4cb839e7de4eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, _Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting_. ##### [718-10-65-12](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:cfd177f1627124e6d6975e407c99246fbb88385d00390f3a8abc01a4af435f7f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, _Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting_. ##### [718-10-65-13](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:f8e26778c651f82c7aa31ee8e2ff67609192eb52ba7b180622ee0298ce8478cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, _Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting_. ##### [718-10-65-14](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:46cdd4f2591e56d4d32dd28e08cfb4fd88735d258fd1a0af77ad6aa09170b951 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, _Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting_. ##### [718-10-65-15](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:68e89d0f54e41dda403f39ab03acfe2cee2e1d22bb5371f06902288a2fd71fcd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2019-08, _Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer._ ##### [718-10-65-16](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:dfafe241b1d37430cfffcfbed921410fc5b364f5588e883ad63f36723f3371e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2021-07, _Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards_. #### Transition Related to Accounting Standards Update No. 2024-01, Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards ##### [718-10-65-17](https://asc.understandingaccounting.org/asc/718/10/#718-10-65-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:03:55.768Z to 2026-09-10T01:03:55.768Z Record version: sha256:4ece4b8a0a75ee0eeed207c35e304d965e251787717299375aacb73e8cfaafe9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Accounting Standards Update 2024-01](https://asc.understandingaccounting.org/updates/asu-2024-01/) 2027-06-14 2024-12-16 2024-12-16 2024-12-16 2024-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 2025-12-16 The following represents the transition and effective date information related to Accounting Standards Update No. 2024-01, _Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards:_ 1. a The pending content that links to this paragraph shall be effective for [public business entities](https://asc.understandingaccounting.org/glossary/p/#public-business-entity "A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.") for annual periods beginning after December 15, 2024, and interim periods within those annual periods. 2. b For entities other than public business entities, the pending content that links to this paragraph shall be effective for annual periods beginning after December 15, 2025, and interim periods within those annual periods. 3. c Early adoption of the pending content that links to this paragraph is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. If an entity adopts the pending content that links to this paragraph in an interim period, it shall adopt the pending content as of the beginning of the annual period that includes that interim period. 4. d An entity shall apply the pending content that links to this paragraph either: 1. 1 Retrospectively to all prior periods presented in the financial statements in accordance with paragraphs [250-10-45-5 through 45-8](https://asc.understandingaccounting.org/asc/250/10/#250-10-45-5) . An entity that selects retrospective application shall provide the disclosures in paragraphs [250-10-50-1 through 50-3](https://asc.understandingaccounting.org/asc/250/10/#250-10-50-1) in the period of adoption. 2. 2 Prospectively to profits interest or similar awards granted or modified on or after the date at which the entity first applies the pending content that links to this paragraph with disclosure that describes the nature of and reason for the change in accounting principle.