{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/10/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Accounting Issues Upon Transition from Nonpublic to Public Entity","paragraphs":[{"citation":"718-10-S55-1","para":"S55-1","html":"See paragraph 718-10-S99-1, SAB Topic 14.B., for SEC Staff views on issues pertaining to the transition from a nonpublic to a public entity. See paragraph 718-10-S99-1, SAB Topic 14.C, for SEC Staff views on the use of valuation techniques or models to estimate fair value. See paragraph 718-10-S99-1, SAB Topic 14.D.1, for SEC Staff views on the factors to be considered when estimating expected volatility. See paragraph 718-10-S99-1, SAB Topic 14.D.2, for SEC Staff views on factors to be considered when estimating expected term. See paragraph 718-10-S99-1, SAB Topic 14.K, for SEC Staff views on the modification of employee share options before the adoption of Topic 718. See paragraph 718-10-S99-1, SAB Topic 14.L, for SEC Staff views on the application of the measurement provisions of Topic 718 to foreign private issuers.