# ASC 718-30-S00: Compensation—Stock Compensation — Awards Classified as Liabilities — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/718/30/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:05:14.990Z to 2026-09-10T01:05:14.990Z Record version: sha256:c9b05c1e154675e396dc72a7124f926881f691f58c95b3f8661d4831d9eb32b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 718-30-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/718/30/#sec-00-status) SEC content: yes ##### [718-30-S00-1](https://asc.understandingaccounting.org/asc/718/30/#718-30-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:05:14.990Z to 2026-09-10T01:05:14.990Z Record version: sha256:94397fe2337dea952f42453737d266dc0e7a527e7d677ecb85b1e3876eadc9ee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
718-30-S55-1AmendedAccounting Standards Update No. 2009-0408/26/2009