{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/30/#sec-00-status","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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"718-30-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6540941-165716\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/718/30/#718-30-S55-1\" class=\"xref\">718-30-S55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a></td><td class=\"entry\">08/26/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n718-30-S55-1 | Amended | Accounting Standards Update No. 2009-04 | 08/26/2009 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94397fe2337dea952f42453737d266dc0e7a527e7d677ecb85b1e3876eadc9ee","downloaded_from":"2026-09-10T01:05:14.990Z","last_downloaded_at":"2026-09-10T01:05:14.990Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479800","source_sha256":"2d2a3f70cb099197a0b3b4e7da5335100a036c2b9e29884d4ff8b5ff116f3d45"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f34a484eb42e4bdabae609b9953e08a0ccb9ea922a5d8536fb4655611ba3a45","downloaded_from":"2026-09-10T01:05:14.990Z","last_downloaded_at":"2026-09-10T01:05:14.990Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479800","source_sha256":"2d2a3f70cb099197a0b3b4e7da5335100a036c2b9e29884d4ff8b5ff116f3d45"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9b05c1e154675e396dc72a7124f926881f691f58c95b3f8661d4831d9eb32b1","downloaded_from":"2026-09-10T01:05:14.990Z","last_downloaded_at":"2026-09-10T01:05:14.990Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479800","source_sha256":"2d2a3f70cb099197a0b3b4e7da5335100a036c2b9e29884d4ff8b5ff116f3d45"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9b05c1e154675e396dc72a7124f926881f691f58c95b3f8661d4831d9eb32b1","downloaded_from":"2026-09-10T01:05:14.990Z","last_downloaded_at":"2026-09-10T01:05:14.990Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479800","source_sha256":"2d2a3f70cb099197a0b3b4e7da5335100a036c2b9e29884d4ff8b5ff116f3d45"}}