{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/30/#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":"718-30","subtopic_title":"Awards Classified as Liabilities","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":"718-30-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-2EB00FE1-A48C-46AB-A03B-95285C415155.ditamap\" class=\"ditamap\">718-10-15</a>, with specific transaction qualifications noted below.</div></div>","snippet":"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.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1818a2b0379410e135004d56927219ef6db0cfb1e8553a977aa6a0c8a1cb86a8","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec6cb8ca9bbfd1326d1f5f8800b42bd59ba1ff443116a2049dd36d74dcff36a0","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"718-30-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to 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> that are classified as liabilities by the grantor (see paragraphs <a href=\"/asc/718/10/#718-10-25-6\" class=\"xref\">718-10-25-6 through 25-19A</a> for a description of what is classified as liability).</div></div>","snippet":"The guidance in this Subtopic applies to share-based payment awards that are classified as liabilities by the grantor (see paragraphs 718-10-25-6 through 25-19A for a description of what is classified as liability).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d67808cc8783bde60eed90ea3ff34bf10380f11717220646704f1b52739d3e3","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}},{"citation":"718-30-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_CD25BA4D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in this Subtopic does not apply to equity instruments held by an employee stock ownership plan.</span></span></div></div>","snippet":"The guidance in this Subtopic does not apply to equity instruments held by an employee stock ownership plan.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57133d37981485a8faa76d6939e0f076beef8e593134cc7ba785d340e614e3a2","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a93f01fea65ddd5cbc0795599fe58be6739d08f8aaafa7390ab72da04e768f1e","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8866095319d99dde5d8da149b5201cd65172869eae6e2a0d0015271c67875154","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8866095319d99dde5d8da149b5201cd65172869eae6e2a0d0015271c67875154","downloaded_from":"2026-09-10T01:04:56.430Z","last_downloaded_at":"2026-09-10T01:04:56.430Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480930","source_sha256":"68f6d5c465c14a783a62b7407eed9f8230c048309786a93a6a8c23400caa9868"}}