{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/30/#05-overview-and-background","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":"718-30","subtopic_title":"Awards Classified as Liabilities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"718-30-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Share-based payment <a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>awards</span></a> may be classified as either equity or liabilities. This Subtopic addresses instruments classified as liabilities. It is closely intertwined with Subtopic <a altsource=\"GUID-C631B5AD-EFF9-4C7A-9219-97A3702507D7.ditamap\" class=\"ditamap\">718-10</a>, which contains guidance applicable to instruments classified as either equity or liabilities issued in <a href=\"/glossary/s/#share-based-payment-transactions\" class=\"term\" title=\"A transaction under a share-based payment arrangement, including a transaction in which an entity acquires goods or services because related parties or other holders of economic interests in that entity awards a share-based payment to an employee or other supplier of goods or services for the entity's benefit. Also called share-based compensation transactions.\"><span>share-based payment transactions</span></a>. It may also be necessary in some cases to refer to the guidance contained in Subtopic <a altsource=\"GUID-033564FC-9E8E-4311-8130-F0FDEA16632B.ditamap\" class=\"ditamap\">718-20</a>.</div></div>","snippet":"Share-based payment awards may be classified as either equity or liabilities. This Subtopic addresses instruments classified as liabilities. It is closely intertwined with Subtopic 718-10, which contains guidance applica…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ee4dd391b77b85993c01e5a7a980ac6c965e246669b452e2bd01d9c6ba665e1","downloaded_from":"2026-09-10T01:04:53.607Z","last_downloaded_at":"2026-09-10T01:04:53.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480964","source_sha256":"c407cfc183060c01432b430bdc53d0e7c38aaa586fea2eeed8f8556c1358a0c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:512ef0d60122306a8faf31a0840cadd44ecbc6999903e16207f0a80eb81f4900","downloaded_from":"2026-09-10T01:04:53.607Z","last_downloaded_at":"2026-09-10T01:04:53.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480964","source_sha256":"c407cfc183060c01432b430bdc53d0e7c38aaa586fea2eeed8f8556c1358a0c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f73798016a468162777b4a102a489679ea4d113a166bd41a9404fb269c7f0be3","downloaded_from":"2026-09-10T01:04:53.607Z","last_downloaded_at":"2026-09-10T01:04:53.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480964","source_sha256":"c407cfc183060c01432b430bdc53d0e7c38aaa586fea2eeed8f8556c1358a0c4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f73798016a468162777b4a102a489679ea4d113a166bd41a9404fb269c7f0be3","downloaded_from":"2026-09-10T01:04:53.607Z","last_downloaded_at":"2026-09-10T01:04:53.607Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480964","source_sha256":"c407cfc183060c01432b430bdc53d0e7c38aaa586fea2eeed8f8556c1358a0c4"}}