{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/10/#sec-25-recognition","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":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Escrowed Share Arrangements and the Presumption of Compensation","paragraphs":[{"citation":"718-10-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C8DEC0BF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-2\" class=\"xref\">718-10-S99-2</a>: SEC Staff Announcement: Escrowed Share Arrangements and the Presumption of Compensation, for SEC Staff views on the accounting for escrowed share arrangements.</span></span></div></div>","snippet":"See paragraph 718-10-S99-2: SEC Staff Announcement: Escrowed Share Arrangements and the Presumption of Compensation, for SEC Staff views on the accounting for escrowed share arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34c630eee1a68d2fb9288a736792304bb425dd1ebe5b05906f5a1055deb53053","downloaded_from":"2026-09-10T01:04:07.091Z","last_downloaded_at":"2026-09-10T01:04:07.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480045","source_sha256":"eeda70c4df213494ce9504272daf9cc07cc4f47930f82783ce9e8dbeb8da85c6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2f58ae0e0dca0c89e9594c6d695c9d76590a1d1b2cda3f344154c802b5419ba","downloaded_from":"2026-09-10T01:04:07.091Z","last_downloaded_at":"2026-09-10T01:04:07.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480045","source_sha256":"eeda70c4df213494ce9504272daf9cc07cc4f47930f82783ce9e8dbeb8da85c6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:980a0465494d2fd1d1841aa04d60cf8149958d89da6c73de42168a6af4e582af","downloaded_from":"2026-09-10T01:04:07.091Z","last_downloaded_at":"2026-09-10T01:04:07.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480045","source_sha256":"eeda70c4df213494ce9504272daf9cc07cc4f47930f82783ce9e8dbeb8da85c6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:980a0465494d2fd1d1841aa04d60cf8149958d89da6c73de42168a6af4e582af","downloaded_from":"2026-09-10T01:04:07.091Z","last_downloaded_at":"2026-09-10T01:04:07.091Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480045","source_sha256":"eeda70c4df213494ce9504272daf9cc07cc4f47930f82783ce9e8dbeb8da85c6"}}