{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/10/#sec-60-relationships","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":"S60","label":"SEC 60 Relationships","anchor":"sec-60-relationships","is_sec":true,"groups":[{"block":null,"heading":"Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee","paragraphs":[{"citation":"718-10-S60-1","para":"S60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C91A2BFC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/323/10/#323-10-S99-4\" class=\"xref\">323-10-S99-4</a>, SEC Observer Comment: Accounting by an Investor for Stock-based Compensation Granted to Employees of an Equity Method Investee, for SEC Staff views on classification by an investor of investor shares issued to employees of an equity method investee. </span></span></div></div>","snippet":"See paragraph 323-10-S99-4, SEC Observer Comment: Accounting by an Investor for Stock-based Compensation Granted to Employees of an Equity Method Investee, for SEC Staff views on classification by an investor of investor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6dc125b741f58f2e32940afd5ad23aa53f1dd309b23fa8feed3f7ce90876510","downloaded_from":"2026-09-10T01:04:22.441Z","last_downloaded_at":"2026-09-10T01:04:22.441Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479892","source_sha256":"4734e85e02e493d6b638508ccc152ae99aa10309fb1ff0dbc30bf99753ddf962"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30cb54544eb1e2a8c117a45d0687683302059feb31eed8ab68543aa034634858","downloaded_from":"2026-09-10T01:04:22.441Z","last_downloaded_at":"2026-09-10T01:04:22.441Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479892","source_sha256":"4734e85e02e493d6b638508ccc152ae99aa10309fb1ff0dbc30bf99753ddf962"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42680bd2c40d8dd2f51b0075aa405df0ed897a7cfb48b53d079da7b30dcfd2be","downloaded_from":"2026-09-10T01:04:22.441Z","last_downloaded_at":"2026-09-10T01:04:22.441Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479892","source_sha256":"4734e85e02e493d6b638508ccc152ae99aa10309fb1ff0dbc30bf99753ddf962"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42680bd2c40d8dd2f51b0075aa405df0ed897a7cfb48b53d079da7b30dcfd2be","downloaded_from":"2026-09-10T01:04:22.441Z","last_downloaded_at":"2026-09-10T01:04:22.441Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479892","source_sha256":"4734e85e02e493d6b638508ccc152ae99aa10309fb1ff0dbc30bf99753ddf962"}}