# ASC 718-50-15: Compensation—Stock Compensation — Employee Share Purchase Plans — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/50/#15-scope-and-scope-exceptions)

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## ASC 718-50-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/718/50/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [718-50-15-1](https://asc.understandingaccounting.org/asc/718/50/#718-50-15-1)

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This Subtopic has its own discrete scope, which is separate and distinct from the pervasive scope for this Topic as outlined in Section 718-10-15.

#### Entities

##### [718-50-15-2](https://asc.understandingaccounting.org/asc/718/50/#718-50-15-2)

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The guidance in this Subtopic applies to all entities.