# ASC 718-10-S25: Compensation—Stock Compensation — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-25-recognition)

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## ASC 718-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/718/10/#sec-25-recognition)

SEC content: yes

#### Escrowed Share Arrangements and the Presumption of Compensation

##### [718-10-S25-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S25-1)

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See paragraph [718-10-S99-2](https://asc.understandingaccounting.org/asc/718/10/#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.