{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/740/#15-scope-and-scope-exceptions","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":"718-740","subtopic_title":"Income Taxes","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"718-740-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-2EB00FE1-A48C-46AB-A03B-95285C415155.ditamap\" class=\"ditamap\">718-10-15</a>, with specific transaction qualifications noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 718-10-15, with specific transaction qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5209840409a9df5f02053c9cf4ba8cfbdddb8cf37ae8eb339bf761ae5df251d","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:034d3d438b4f65b3b60bdc8b1cd7ac3f0d1e4e6c70e2b4a5f234003f9862d7ac","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"718-740-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to <a href=\"/glossary/s/#share-based-payment-transactions\" class=\"term\" title=\"A transaction under a share-based payment arrangement, including a transaction in which an entity acquires goods or services because related parties or other holders of economic interests in that entity awards a share-based payment to an employee or other supplier of goods or services for the entity's benefit. Also called share-based compensation transactions.\"><span>share-based payment transactions.</span></a></div></div>","snippet":"The guidance in this Subtopic applies to share-based payment transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623588417b234594837b99888a3683b027b9fcfcdd710a612fc59b068828957a","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68c628273353f3076919da9ba345de96291ba6aca90d315a2b8137b89e68fd0d","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d3edeb497b7a9dece2a6899cdc13bb175adec8860c1f33ce70080595a1802c3","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d3edeb497b7a9dece2a6899cdc13bb175adec8860c1f33ce70080595a1802c3","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}