{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/30/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Certain Redeemable Financial Instruments Issued in Conjunction with Share-Based Payment Arrangements","paragraphs":[{"citation":"718-30-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_CDAE5CBD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.E, and paragraph <a href=\"/asc/480/10/#480-10-S99-3A\" class=\"xref\">480-10-S99-3A</a>, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on awards with redemption features issued in conjunction with share-based payment arrangements. </span></span></div></div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.E, and paragraph 480-10-S99-3A, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on awards with redemption features issued in c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c20442135a3d5e4c0b1acc5a5b3eebc95771fd6a24e4ac4249644e3bc9f20a2","downloaded_from":"2026-09-10T01:05:17.157Z","last_downloaded_at":"2026-09-10T01:05:17.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479772","source_sha256":"12e2be4d539f3643f39e36b01ff6b9515d7e2810387f865ad9e2a92f0e4a4e52"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c0aa790e16895e92845e46c1520b6d14ceee563b0cbee9bedbd1ba277fdc627","downloaded_from":"2026-09-10T01:05:17.157Z","last_downloaded_at":"2026-09-10T01:05:17.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479772","source_sha256":"12e2be4d539f3643f39e36b01ff6b9515d7e2810387f865ad9e2a92f0e4a4e52"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0a0ec95960878b06361c0baf1f005147fcd1f35b0dc1079bf8dd66cd4836d1d","downloaded_from":"2026-09-10T01:05:17.157Z","last_downloaded_at":"2026-09-10T01:05:17.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479772","source_sha256":"12e2be4d539f3643f39e36b01ff6b9515d7e2810387f865ad9e2a92f0e4a4e52"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0a0ec95960878b06361c0baf1f005147fcd1f35b0dc1079bf8dd66cd4836d1d","downloaded_from":"2026-09-10T01:05:17.157Z","last_downloaded_at":"2026-09-10T01:05:17.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479772","source_sha256":"12e2be4d539f3643f39e36b01ff6b9515d7e2810387f865ad9e2a92f0e4a4e52"}}