{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/20/#15-scope-and-scope-exceptions","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":"718-20","subtopic_title":"Awards Classified as Equity","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"718-20-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 718-10-15, with specific transaction qualifications noted below.
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The guidance in this Subtopic applies to share-based payment awards that are classified as equity (see paragraphs 718-10-25-6 through 25-19A for a description of what is classified as equity).
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The guidance in this Subtopic does not apply to equity instruments held by an employee stock ownership plan.
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