# ASC 718-740-15: Compensation—Stock Compensation — Income Taxes — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/740/#15-scope-and-scope-exceptions)

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## ASC 718-740-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/718/740/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [718-740-15-1](https://asc.understandingaccounting.org/asc/718/740/#718-740-15-1)

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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.

#### Transactions

##### [718-740-15-2](https://asc.understandingaccounting.org/asc/718/740/#718-740-15-2)

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The guidance in this Subtopic applies to [share-based payment transactions.](https://asc.understandingaccounting.org/glossary/s/#share-based-payment-transactions "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.")