# ASC 718-10-S45: Compensation—Stock Compensation — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-45-other-presentation-matters)

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## ASC 718-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/718/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Presentation of Compensation Expense Associated with Share-Based Payment Arrangements

##### [718-10-S45-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S45-1)

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.F, for SEC Staff views on income statement presentation of the expense related to share-based payment arrangements.

#### Consideration of Redemption Features on Classification of Certain Employee Share-Based Payment Awards

##### [718-10-S45-2](https://asc.understandingaccounting.org/asc/718/10/#718-10-S45-2)

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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 classification of certain employee share-based payment awards with redemption features.