# ASC 718-10-S55: Compensation—Stock Compensation — Overall — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-55-implementation-guidance-and-illustrations)

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## ASC 718-10-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/718/10/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

#### Accounting Issues Upon Transition from Nonpublic to Public Entity

##### [718-10-S55-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S55-1)

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.B., for SEC Staff views on issues pertaining to the transition from a nonpublic to a public entity.

#### Valuation Methods

##### [718-10-S55-2](https://asc.understandingaccounting.org/asc/718/10/#718-10-S55-2)

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.C, for SEC Staff views on the use of valuation techniques or models to estimate fair value.

#### Certain Assumptions Used in Valuation Methods

##### [718-10-S55-3](https://asc.understandingaccounting.org/asc/718/10/#718-10-S55-3)

Pending content: no

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.D.1, for SEC Staff views on the factors to be considered when estimating expected volatility.

##### [718-10-S55-4](https://asc.understandingaccounting.org/asc/718/10/#718-10-S55-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:04:20.582Z to 2026-09-10T01:04:20.582Z

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Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.D.2, for SEC Staff views on factors to be considered when estimating expected term.

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

##### [718-10-S55-5](https://asc.understandingaccounting.org/asc/718/10/#718-10-S55-5)

Pending content: no

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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 the modification of employee share options before the adoption of Topic 718.

#### Application of the Measurement Provisions of Topic 718 to Foreign Private Issuers

##### [718-10-S55-6](https://asc.understandingaccounting.org/asc/718/10/#718-10-S55-6)

Pending content: no

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#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.