{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/740/#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":"718-740","subtopic_title":"Income Taxes","section":{"number":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Accounting for Income Tax Effects of Share-Based Payment Arrangements Upon Adoption of Topic 718","paragraphs":[{"citation":"718-740-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D0CF6001-6E93-1014-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.J, for SEC Staff views on accounting for the income tax effects of share-based payment arrangements upon adoption of Topic <a altsource=\"GUID-37C8A489-7666-4EF7-AB4F-17B284EC8C1C.ditamap\" class=\"ditamap\">718</a>. </span></span></div></div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.J, for SEC Staff views on accounting for the income tax effects of share-based payment arrangements upon adoption of Topic 718.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80c776d1ef463a925541673bac8231fdff6c0e6eab4c8916f91eec228f9f5e9d","downloaded_from":"2026-09-10T01:06:52.467Z","last_downloaded_at":"2026-09-10T01:06:52.467Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477749","source_sha256":"faeaa94c862b12b8dff942eb23558489d8a16df488e8b6cdc0a7256cb7daac0f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efbd788b49acc46ebdd15deb7bcec42bbd25002fbafabfa93cbe9953b82d01d2","downloaded_from":"2026-09-10T01:06:52.467Z","last_downloaded_at":"2026-09-10T01:06:52.467Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477749","source_sha256":"faeaa94c862b12b8dff942eb23558489d8a16df488e8b6cdc0a7256cb7daac0f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2852facc2f2c8e6797e6083f81ead230c6b95db704aa4770b74bc5fe82487160","downloaded_from":"2026-09-10T01:06:52.467Z","last_downloaded_at":"2026-09-10T01:06:52.467Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477749","source_sha256":"faeaa94c862b12b8dff942eb23558489d8a16df488e8b6cdc0a7256cb7daac0f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2852facc2f2c8e6797e6083f81ead230c6b95db704aa4770b74bc5fe82487160","downloaded_from":"2026-09-10T01:06:52.467Z","last_downloaded_at":"2026-09-10T01:06:52.467Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477749","source_sha256":"faeaa94c862b12b8dff942eb23558489d8a16df488e8b6cdc0a7256cb7daac0f"}}