# ASC 718-10-S30: Compensation—Stock Compensation — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-30-initial-measurement)

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## ASC 718-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/718/10/#sec-30-initial-measurement)

SEC content: yes

#### Initial Carrying Amount of Certain Employee Share-Based Payment Arrangements with Redemption Provisions

##### [718-10-S30-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S30-1)

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See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-3A), SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on the accounting for options or similar instruments granted in conjunction with share-based payment arrangements with employees for which the terms may permit redemption of the option or underlying share.