# ASC 718-30-15: Compensation—Stock Compensation — Awards Classified as Liabilities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/30/#15-scope-and-scope-exceptions)

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## ASC 718-30-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/718/30/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [718-30-15-1](https://asc.understandingaccounting.org/asc/718/30/#718-30-15-1)

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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.

#### Transactions

##### [718-30-15-2](https://asc.understandingaccounting.org/asc/718/30/#718-30-15-2)

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The guidance in this Subtopic applies to share-based payment [awards](https://asc.understandingaccounting.org/glossary/a/#award "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.") that are classified as liabilities by the grantor (see paragraphs [718-10-25-6 through 25-19A](https://asc.understandingaccounting.org/asc/718/10/#718-10-25-6) for a description of what is classified as liability).

##### [718-30-15-3](https://asc.understandingaccounting.org/asc/718/30/#718-30-15-3)

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The guidance in this Subtopic does not apply to equity instruments held by an employee stock ownership plan.