# ASC 718-10-S50: Compensation—Stock Compensation — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-50-disclosure)

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): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:ea55617323f9c4694f0439c16e547e910a6bd06e54866131f8f68779556d87da

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 718-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/718/10/#sec-50-disclosure)

SEC content: yes

#### Disclosures Upon Becoming a Public Entity

##### [718-10-S50-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:9c0d0d066b0b42ec462b4ed7382987295056d8a81e1507cd1f8394a0e51adc8f

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.B, Question 4, for SEC Staff views on appropriate disclosures upon becoming a public entity in addition to those prescribed by paragraphs

[718-10-50-1 through 50-4](https://asc.understandingaccounting.org/asc/718/10/#718-10-50-1)

.

#### Changes in Valuation Technique or Model Used to Value Instruments

##### [718-10-S50-2](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:39e3dbce53447e9b47a0ddbef598ec3bfb73938979d2a9bae1a2c344506e8fa9

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.C, Question 3, for SEC Staff views on disclosures pertaining to a change in valuation technique or model used to value instruments.

#### Changes in Assumptions Used in Valuation Models

##### [718-10-S50-3](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:c2f94a7fb95d33d227258ad9fbcf02084c0db7539e3e1584d48ac4515d74d5bf

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.D, for SEC Staff views on disclosures pertaining to changes in assumptions used in valuation models.

#### Expected Volatility Assumptions

##### [718-10-S50-4](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:1b99fe27f269ae44ed590894350b66622987175184c70e986c7d8052beceacad

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.D.1, Question 5, for SEC Staff views on disclosures pertaining to an entity's assumption of expected volatility.

#### Expected Term

##### [718-10-S50-5](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:329a740f95195515c3bcf2293f61f680e22657462a6a76660507415ec56d199e

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.D.2, Question 6, for SEC Staff views on disclosures pertaining to an entity's assumption of expected term.

#### First Time Adoption of Topic 718 in an Interim Period

##### [718-10-S50-6](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:a002c8a3306b267541188450711e24c999633fa718b2e045216039e9139af3bb

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.H, for SEC Staff views on interim disclosures pertaining to the first time adoption of Topic 718.

#### Modification of Employee Share Options Before Adoption of Topic 718

##### [718-10-S50-7](https://asc.understandingaccounting.org/asc/718/10/#718-10-S50-7)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:17.437Z to 2026-09-10T01:04:17.437Z

Record version: sha256:a78c80e82a103737b6800a984dd3b4e9a9aecde70d2d49dda7b18108d80b9f5a

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.K, for SEC Staff views on disclosures pertaining to the modification of significant terms of outstanding awards.