{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/10/#sec-15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"718","topic_title":"Compensation—Stock Compensation","subtopic":"718-10","subtopic_title":"Overall","section":{"number":"S15","label":"SEC 15 Scope and Scope Exceptions","anchor":"sec-15-scope-and-scope-exceptions","is_sec":true,"groups":[{"block":null,"heading":"Applicability of Topic 718 to Share-Based Transactions with Nonemployees","paragraphs":[{"citation":"718-10-S15-1","para":"S15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C8D66AD7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.A, for SEC Staff views regarding the applicability of Topic <a altsource=\"GUID-37C8A489-7666-4EF7-AB4F-17B284EC8C1C.ditamap\" class=\"ditamap\">718</a> to transactions with nonemployees. </span></span></div></div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.A, for SEC Staff views regarding the applicability of Topic 718 to transactions with nonemployees.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4041b8b940e1f9250f3d5957d8678b3609c215a463bb9926091195614596dd8","downloaded_from":"2026-09-10T01:04:03.436Z","last_downloaded_at":"2026-09-10T01:04:03.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480061","source_sha256":"d27f4597926146b28dce47da058d3c4a80c229ba8eb20f5930ed76392414b177"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04064b74e1d19990b97842a19d12df21a459bd0f06a9246ed1e294746657e56e","downloaded_from":"2026-09-10T01:04:03.436Z","last_downloaded_at":"2026-09-10T01:04:03.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480061","source_sha256":"d27f4597926146b28dce47da058d3c4a80c229ba8eb20f5930ed76392414b177"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:754bbe38bcefd25e1a1ac16c3ddd7a5824e67cd3f78ed20e7ecab4baec5e221b","downloaded_from":"2026-09-10T01:04:03.436Z","last_downloaded_at":"2026-09-10T01:04:03.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480061","source_sha256":"d27f4597926146b28dce47da058d3c4a80c229ba8eb20f5930ed76392414b177"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:754bbe38bcefd25e1a1ac16c3ddd7a5824e67cd3f78ed20e7ecab4baec5e221b","downloaded_from":"2026-09-10T01:04:03.436Z","last_downloaded_at":"2026-09-10T01:04:03.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480061","source_sha256":"d27f4597926146b28dce47da058d3c4a80c229ba8eb20f5930ed76392414b177"}}