# ASC 718-10-S60: Compensation—Stock Compensation — Overall — SEC 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/10/#sec-60-relationships)

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## ASC 718-10-S60: SEC 60 Relationships

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SEC content: yes

#### Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee

##### [718-10-S60-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S60-1)

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See paragraph [323-10-S99-4](https://asc.understandingaccounting.org/asc/323/10/#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 shares issued to employees of an equity method investee.