# ASC 718-10-S15: Compensation—Stock Compensation — Overall — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-15-scope-and-scope-exceptions)

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): 2026-09-10T01:04:03.436Z to 2026-09-10T01:04:03.436Z

Record version: sha256:754bbe38bcefd25e1a1ac16c3ddd7a5824e67cd3f78ed20e7ecab4baec5e221b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 718-10-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/718/10/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Applicability of Topic 718 to Share-Based Transactions with Nonemployees

##### [718-10-S15-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:03.436Z to 2026-09-10T01:04:03.436Z

Record version: sha256:e4041b8b940e1f9250f3d5957d8678b3609c215a463bb9926091195614596dd8

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.A, for SEC Staff views regarding the applicability of Topic 718 to transactions with nonemployees.