# ASC 718-30-S55: Compensation—Stock Compensation — Awards Classified as Liabilities — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/30/#sec-55-implementation-guidance-and-illustrations)

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): 2026-09-10T01:05:17.157Z to 2026-09-10T01:05:17.157Z

Record version: sha256:a0a0ec95960878b06361c0baf1f005147fcd1f35b0dc1079bf8dd66cd4836d1d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 718-30-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/718/30/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

#### Certain Redeemable Financial Instruments Issued in Conjunction with Share-Based Payment Arrangements

##### [718-30-S55-1](https://asc.understandingaccounting.org/asc/718/30/#718-30-S55-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:05:17.157Z to 2026-09-10T01:05:17.157Z

Record version: sha256:3c20442135a3d5e4c0b1acc5a5b3eebc95771fd6a24e4ac4249644e3bc9f20a2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.E, and paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-3A), 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.